Withholding tax criminal law
"After the game" - the levying of withholding tax in a control pursuant to Art. 40 ITA - "is before the game", the (offsetting) criminal tax proceedings. This is the short form of the development observed in the recent past, according to which the subsequent levying of withholding tax on pecuniary benefits not spontaneously settled by the taxable company in the control procedure is often followed by criminal tax proceedings. Since the taxable companies and their bodies are usually of the opinion that the matter is settled with the payment of the withholding tax, they are not prepared for the initiation of the criminal proceedings, and are even taken by surprise by them. However, this can have the consequence for the persons concerned that they have provided the evidence necessary for their conviction in the criminal proceedings without being aware of it. This article presents the main features of the criminal law on withholding tax and the criminal proceedings. It focuses on monetary benefits that are not spontaneously settled and shows who can be held criminally liable, what requirements must be met and what approaches exist to avert or reduce penalties.
Editorial for the special issue "Digitisation in tax law".
Digitisation places particular demands on the law and tax law. For a long time now, tax law scholars have been dealing with the difficulties of international taxation of digital business models, and international politics has also been discussing the international allocation of taxation rights for some time.
The digital tax administration
Has the conversion of the paper tax return into a pdf form reached the peak of digitisation in the tax administration? This article examines why and where digitisation is useful or necessary in the tax system, what opportunities it opens up and what questions and challenges it raises.
Tax Knowledge Management meets Digital Revolution
The "digital revolution" does not stop - no one should be surprised - even before or perhaps especially before knowledge management. But what exactly does "Knowledge Management 4.0", "Digital Knowledge Management" or "Knowledge Management in times of digitalization" mean? Big changes are always accompanied by uncertainty and a certain risk. In the following article the veil will be lifted a little.
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.
Federal Council adopts dispatch on the extension of the international automatic exchange of information in tax matters
On February 19, 2025, the Federal Council submitted the dispatch on the expansion of the international automatic exchange of information in tax matters (AEOI) to Parliament.
Mail delivery at the weekend: Deadlines under federal law should only start on Monday
In the case of postal items that trigger a deadline and are delivered at the weekend, the deadline should only begin to run on the following working day. This principle already applies in civil procedure law and is now to be applied to all federal law.
Tax-recognized interest rates 2025 for advances or loans in Swiss francs and foreign currencies
On 27/28 January 2025, the FTA published the circulars on the tax-recognized interest rates in Swiss francs and foreign currencies 2025.
Increase in tobacco tax as of January 1, 2025
The Federal Office for Customs and Border Security has amended Directive R-120-3 "Cross-border traffic in tobacco, manufactured tobacco products and substitute products" as of January 1, 2025.
FTA publishes tax statistics for natural persons and legal entities 2021
On October 11, 2021, the FTA published the 2021 tax statistics.
Fiscal revenues of the federal government 2023
On April 29, 2024, the FTA published the federal government's fiscal revenue and the chronological development of legislation in 2023.
Federal Council brings amendments to the Heavy Vehicle Fees Act into force on May 1, 2024
At its meeting on March 27, 2024, the Federal Council adopted the total revision of the Heavy Vehicle Fees Ordinance (SVAV). It also decided to bring the revised Heavy Vehicle Fees Act (SVAG) and the SVAV into force on May 1, 2024.
Tax issues with SPAs and Warranty & Indemnity insurance policies
Workshop by Susanne Schreiber and Susanne Liebel-Kotz on the occasion of the ISIS) seminar on 05 April 2022 entitled "Current tax issues in national and international M&A transactions".
Tax reference, joint and several liability and (co-)responsibility under criminal tax law in marriage and partnership
Workshop by Jasmin Malla on the occasion of the ISIS) seminar on 16 November 2021 entitled "Marriage, Partnership and Family in Tax Law".