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.
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.
Specialised information concerning the levy on radio and television "Associations of autonomous community services
According to the Federal Tax Administration's (FTA) communication of 17 February 2020, autonomous departments of the same community may merge to form a single tax entity.
Popular initiative for a "micro-tax" launched
Initiators around Prof. Dr. Marc Chesney and former Federal Council spokesman Oswald Sigg announced to media people on 15 November 2019 that a collection of signatures for a popular initiative for a "micro-tax" is to start next January 2020.
Federal Council wants to enable electronic tax returns without signatures
The Federal Council wants to waive the obligation to sign the electronically submitted tax return.
FTA publishes withholding tax treatment of profits from the Money Gaming Act
On 6 February, the Federal Tax Administration (FTA) published a specialist information document on the withholding tax treatment of profits from the Money Gaming Act.
Entry into force of amendments to tax laws and regulations
The Federal Tax Administration has updated the lists of changes to laws and ordinances on direct federal tax, value added tax, withholding tax and stamp duties. The list contains amendments to decrees in tax and duty law in which the Federal Tax Administration is significantly involved or for the implementation of which it is responsible. The list also includes legislative and regulatory projects that have not yet been completed.
Commission majority against abolition of beer tax
The Economic Commission of the National Council dealt with a parliamentary initiative by National Councillor Claudio Zanetti to abolish the beer tax (17,469) and decided by 16 to 8 votes not to follow the initiative. The majority argue that the industry itself is satisfied with the current regime of graduated beer tax, which favours small independent brewers, and does not want any change. Moreover, abolition would send the wrong signal in terms of prevention. The minority is annoyed by the unequal tax treatment of beer and wine and would like to abolish the tax.
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.
