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.
.jpg)
.jpg)
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.
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.
.jpg)
