Tax evasion and withholding tax
Whether a tax evasion has been committed negligently or intentionally has a decisive influence on the possibilities of refunding withholding taxes. With a view to a case study, this article discusses the points of contact between tax evasion in the case of direct taxes and the questions concerning the refund of withholding taxes under Art. 23 ITA.
Accounting in criminal tax law
While the annual financial statement that complies with commercial law is decisive for taxation in accordance with the law, criminal tax law is linked to the annual financial statement that does not comply with commercial law. Since Swiss criminal tax law lacks an overall concept and the criminal tax provisions are contained in the individual tax laws, the prosecution of which is incumbent on different authorities, the use of accounting that contains irregularities can lead to a multitude of non-coordinated criminal tax proceedings and tax penalties.
Tax offences as predicate offences to money laundering - Key takeaways for practitioners
Art. 305bis(1bis) of the Swiss Criminal Code entered into force on 1 January 2016, introducing aggravated tax misdemeanours as predicate offences to money laundering. Though highly debated at the time of its introduction, courts have been noticeably quiet on this provision in the years that followed. This article will analyse the developments since its adoption, outline the legal questions remaining open and forecast what the future may hold for this provision.
Reform of the withholding tax - can the Gordian knot be untangled?
With its dispatch of April 2021 on the reform of the withholding tax, the Federal Council is making a new attempt to strengthen the domestic debt capital market. The bill is economically necessary and suitable for finding a pragmatic solution that is acceptable to the majority. Parliamentary consultations have already begun.
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.
Parliament does not want to save hydropower with "dirty electricity tax
Parliament does not want to introduce a tax on "dirty electricity". Following the National Council, on 26 September the Council of States also rejected a professional initiative by the Canton of Geneva. This proposes to use the yield for hydropower and other renewable energies. That settles the matter.
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".
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.
