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.
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FTA - Imputed interest rate on the security equity
The imputed interest rate on the security equity corresponds to the yield on ten-year federal bonds on the last trading day of the calendar year preceding the beginning of the tax period in accordance with Article 25abis paragraph 4 first sentence StHG.
Memorandum of Understanding between Switzerland and Italy - List of municipalities
On December 22, 2023, the SIF reported that the list of Swiss and Italian municipalities whose territory lies wholly or partly within a 20 km zone on the border with the other contracting state was set out in a mutual agreement.
Federal Council decides to abolish tax exemption on electric vehicles
From 1 January 2024, electric cars will be subject to car tax. At its meeting on 8 November 2023, the Federal Council took note of the results of the consultation and approved the amendment to the Motor Tax Ordinance.
FTA publishes interest rates for direct federal tax 2024
The Federal Department of Finance is adjusting the refund and default interest rates for federal taxes and levies to the increased interest rate level. From 2024, an interest rate of 4.75 percent will apply in the case of arrears and for refunds. The interest rate on voluntary advance payments is now 1.25 percent.
Federal Council to introduce e-vignette on August 1, 2023
According to the Federal Council's media release of June 15, 2023, the electronic vignette (e-vignette) will be introduced in a dual system in addition to the adhesive vignette on August 1, 2023.
Federal Council opens consultation on abolition of tax exemption on electric vehicles
From 2024, electric cars are also to be subject to automobile tax. The Federal Council has opened a corresponding consultation.
Reporting concerning tax relief within the framework of regional policy
According to a media release, at its meeting on February 1, 2023, the Federal Council took note of a report by the Federal Department of Economic Affairs, Education and Research (EAER) on defining the areas of application for tax relief under regional policy.
Tax burden in cantons and municipalities 2023
According to the press release issued by the Federal Finance Administration (FFA) on January 5, 2023, the cantons and municipalities on average in Switzerland exhaust around a quarter of their resource potential through fiscal levies. The tax exhaustion index calculated by the FFA has declined for the ninth time in a row in the reference year 2023. Compared with the last reference year 2022, 18 cantons have exhausted their resource potential to a lesser extent in terms of taxes. In contrast, 8 cantons have recorded a higher tax burden - this has increased most in the cantons of Ticino and Appenzell Ausserrhoden. Viewed across Switzerland as a whole, this results in a decline in tax exhaustion of 0.2 percentage points.
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Investments in crypto assets
Workshop by Silvan Guler and Daniel Bürki on the occasion of the ISIS) seminar on September 23-24, 2024 entitled "Investments in crypto assets"
Charitable foundations and corporate foundations
Workshop on "Charitable Foundations and Corporate Foundations" by Julia von Ah and Oliver Appenzeller on the occasion of the ISIS seminar "Structuring Private Assets by Means of Trusts or Foundations" on October 31, 2023.
