Blockchain and its applications
Blockchain technology was originally developed to create Bitcoin, a currency and payment system without intermediaries. Today, it is also used in other areas. Given the tax relevance of the topic, this article provides a brief overview of how various blockchains work and their applications. In addition, the classification of crypto assets by financial market authorities and the limitations of the technology are explained.
Practical experience in the taxation of blockchain projects.
In the future, blockchain technology will play a central role in digital applications. Due to the increasing prevalence of this technology, tax challenges also arise for the actors involved. This article discusses selected practical and theoretical tax issues related to this technology.
FTA VAT practice related to blockchain and distributed ledger technology (DLT).
The Swiss Federal Tax Administration (FTA) has already published its VAT practice in connection with blockchain and distributed ledger technology (DLT) for the first time in 2019. However, these practice determinations are incomplete in certain areas and have gaps. A revision is urgently needed.
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.
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.
Tax deferral in case of restructuring and replacement of business and private assets
Workshop by André Jordi and Stephan Pfenninger on the occasion of the ISIS) seminar on September 12/13, 2022, entitled "Tax Deferral for Restructuring and Replacement of Business as well as Private Assets".
Seminar folder ISIS)-Seminar "Practice on Withholding Tax and Outlook on Current Developments
Case studies, detailed solution notes and slides: Here you will receive all documents of the individual workshops according to the following DeepL description from the ISIS) seminar "Praxis zur Verrechnungssteuer und Ausblick auf aktuelle Entwicklungen" of August 30, 2022 under the direction of Thomas Jaussi.
