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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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.
Maritime shipping companies should be able to be taxed on the basis of tonnage
On 4 May 2022, the Federal Council adopted the dispatch on the Federal Tonnage Tax Act.
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.
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La fiscalité de la philanthropie (various)
Content from three workshops at the ISIS seminar on November 20, 2019, entitled "La fiscalité de la philanthropie".
Fondations d'utilité publique et finance durable.
Workshop on the occasion of the ISIS seminar of 20 November 2019 entitled "La fiscalité de la philanthropie".
Tax planning between legality and crime: tax evasion, abuse of rights, treaty abuse and tax crime - national and international
Workshop on the occasion of the ISIS seminar on 9/10 September 2019 entitled "Tax planning in the area of conflict between cost optimisation, tax compliance and Good citizenship - opportunities and risks".
Possibilities and limits of securing tax planning (rulings, notifications, assurances, preliminary notices and the like), exchange of information, administrative and legal assistance
Workshop on the occasion of the ISIS seminar on 9/10 September 2019 entitled "Tax planning in the area of conflict between cost optimisation, tax compliance and Good citizenship - opportunities and risks".
