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.
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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.
ESTV publishes tax statistics for 2019
The FTA published the 2019 tax statistics, which provide information on tax revenues and statistical analyses of natural and legal persons in Switzerland.
Council of States approves regulation of VAT refund
At its meeting on 3 June 2020, the Council of States approved the regulation of VAT refunds.
FTA again sends out invoices for the corporate tax on radio and television
On 18 May 2020, the Federal Tax Administration (FTA) announced that the dispatch of invoices for corporate tax on radio and television would be resumed.
New online control computer of the ESTV
The new online tax calculator enables the calculation of (i) income and wealth tax, (ii) inheritance and gift tax and (iii) the tax burden for lump-sum benefits from pension plans for all municipalities for the years 2017 to 2019. In addition, comparative calculations can be made between municipalities and the tax consequences of impending personal changes (marriage, wage increases, etc.) can be calculated.
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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.
Seminar folder ISIS)-Seminar "Tax Procedure Law including Appeal Procedures
Case studies, detailed solution notes and slides: Here you will receive all the documents of the individual workshops according to the following DeepL description from the ISIS) seminar "Tax procedural law including appeal procedures" of 12 May 2022 under the direction of Rolf Benz.
