Blockchain and its applications
Blockchain technology was originally developed to create Bitcoin, a currency and payment system without intermediaries. Today, it is also used in other areas. Given the tax relevance of the topic, this article provides a brief overview of how various blockchains work and their applications. In addition, the classification of crypto assets by financial market authorities and the limitations of the technology are explained.
Practical experience in the taxation of blockchain projects.
In the future, blockchain technology will play a central role in digital applications. Due to the increasing prevalence of this technology, tax challenges also arise for the actors involved. This article discusses selected practical and theoretical tax issues related to this technology.
FTA VAT practice related to blockchain and distributed ledger technology (DLT).
The Swiss Federal Tax Administration (FTA) has already published its VAT practice in connection with blockchain and distributed ledger technology (DLT) for the first time in 2019. However, these practice determinations are incomplete in certain areas and have gaps. A revision is urgently needed.
Martin Huber about the new zsis)
The journal zsis) was renamed the "Center for Swiss and International Tax Law" in spring 2018. On the zsis)-platform, contents around the topic tax law are published. The publication takes place in 10 issues per year, which are sent directly and conveniently to your mailbox via a newsletter. All content distributed via the newsletter can also be found directly on the zsis)-platform.
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Federal Council to introduce e-vignette on August 1, 2023
According to the Federal Council's media release of June 15, 2023, the electronic vignette (e-vignette) will be introduced in a dual system in addition to the adhesive vignette on August 1, 2023.
Federal Council opens consultation on abolition of tax exemption on electric vehicles
From 2024, electric cars are also to be subject to automobile tax. The Federal Council has opened a corresponding consultation.
Reporting concerning tax relief within the framework of regional policy
According to a media release, at its meeting on February 1, 2023, the Federal Council took note of a report by the Federal Department of Economic Affairs, Education and Research (EAER) on defining the areas of application for tax relief under regional policy.
Tax burden in cantons and municipalities 2023
According to the press release issued by the Federal Finance Administration (FFA) on January 5, 2023, the cantons and municipalities on average in Switzerland exhaust around a quarter of their resource potential through fiscal levies. The tax exhaustion index calculated by the FFA has declined for the ninth time in a row in the reference year 2023. Compared with the last reference year 2022, 18 cantons have exhausted their resource potential to a lesser extent in terms of taxes. In contrast, 8 cantons have recorded a higher tax burden - this has increased most in the cantons of Ticino and Appenzell Ausserrhoden. Viewed across Switzerland as a whole, this results in a decline in tax exhaustion of 0.2 percentage points.
The Federal Council appoints Tamara Pfammatter as Director of the FTA
The Federal Council appointed Ms. Tamara Pfammatter as the future Director of the FTA on November 16, 2022.
Federal Council adopts dispatch on taxation of e-cigarettes
At its meeting on October 26, 2022, the Federal Council approved the dispatch on the amendment of the Federal Law on Tobacco Taxation. This now provides for the taxation of liquids consumed in e-cigarettes.
Federal Council sets out steps for financing transport infrastructure
With the increasing spread of electric cars and other vehicles with alternative drive systems, revenues from mineral oil taxes are falling. The Federal Council is therefore planning to introduce a replacement tax for vehicles with alternative drive systems. At its meeting on June 29, 2022, the Federal Council set the benchmarks.
Tax deferral in case of restructuring and replacement of business and private assets
Workshop by André Jordi and Stephan Pfenninger on the occasion of the ISIS) seminar on September 12/13, 2022, entitled "Tax Deferral for Restructuring and Replacement of Business as well as Private Assets".
Criminal withholding tax law - practical cases and outlook
Workshop by Daniel Holenstein on the occasion of the ISIS) seminar on August 30, 2022, entitled "Criminal withholding tax law - practical cases and outlook".
Reimbursement in international circumstances - current practice and problem areas
Workshop by Oliver Oppliger on the occasion of the ISIS) seminar on August 30, 2022, entitled "Restitution in International Relations - Current Practice and Problem Areas".
Seminar folder ISIS)-Seminar "Practice on Withholding Tax and Outlook on Current Developments
Case studies, detailed solution notes and slides: Here you will receive all documents of the individual workshops according to the following DeepL description from the ISIS) seminar "Praxis zur Verrechnungssteuer und Ausblick auf aktuelle Entwicklungen" of August 30, 2022 under the direction of Thomas Jaussi.
