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.
Selected parliamentary business in the tax area at federal level (January 2022)
The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at federal level on 6 January 2022.
Federal law on electronic procedures in the tax area enters into force in a staggered manner
The Federal Act on Electronic Procedures in Tax Matters regulates electronic procedures in all tax areas. For its implementation, the Federal Council decided in November on a staggered entry into force.
FTA publishes Code of Conduct Taxes 2021
On 5 October 2021, the FTA published a code of conduct on mutual dealings in the area of taxes.
Unified interest rates for late payment and compensation on levies and taxes from 2022 onwards
On 25 June 2021, the Federal Department of Finance (FDF) published the Ordinance on Interest Rates for Late Payment and Remuneration of Taxes and Levies (FDF Interest Rate Ordinance), which standardises interest rates from 1 January 2022.
Selected parliamentary business in the tax area at the federal level (January 2021)
The Federal Tax Administration has updated the selected parliamentary business in the federal tax area as of January 7, 2021.
Amendment of the Ordinance on the Conscription Compensation Levy (WPEV)
At its meeting on 12 August 2020, the Federal Council decided that all civil defence days worked should be counted towards the reduction of the substitute levy. The amended ordinance on the military service exemption tax will come into force on 1 January 2021.
Taxation of intangible assets from the perspective of partnerships and SMEs
Workshop by Gian Andrea Rusca and Daniel Strahm on the occasion of the ISIS) seminar on 27 June 2022 entitled "Taxation of intangible assets from the perspective of personal companies and SMEs".
International transactions involving intellectual property
Workshop by Napoleão Dagnese, Balthasar Denger and Thomas Hug on the occasion of the ISIS) seminar on 27 June 2022 entitled "International transactions involving intellectual property".
Taxation of intangible property under Swiss tax law
Workshop by Anita Burri and Raphael Hemmerle at the ISIS) seminar on 27 June 2022 entitled "Taxation of Intellectual Property in Swiss Tax Law".
Seminar folder ISIS)-Seminar "Tax and Duty Treatment of Intellectual Property Rights
Case studies, detailed solution notes and slides: Here you will find all the documents of the individual workshops according to the following DeepL description from the ISIS) seminar "Tax and tax law treatment of intellectual property rights" of 27 June 2022 under the direction of René Schreiber.
