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.
Selected parliamentary business in the tax area at federal level (January 2022)
The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at federal level on 6 January 2022.
Federal law on electronic procedures in the tax area enters into force in a staggered manner
The Federal Act on Electronic Procedures in Tax Matters regulates electronic procedures in all tax areas. For its implementation, the Federal Council decided in November on a staggered entry into force.
FTA publishes Code of Conduct Taxes 2021
On 5 October 2021, the FTA published a code of conduct on mutual dealings in the area of taxes.
Unified interest rates for late payment and compensation on levies and taxes from 2022 onwards
On 25 June 2021, the Federal Department of Finance (FDF) published the Ordinance on Interest Rates for Late Payment and Remuneration of Taxes and Levies (FDF Interest Rate Ordinance), which standardises interest rates from 1 January 2022.
Selected parliamentary business in the tax area at the federal level (January 2021)
The Federal Tax Administration has updated the selected parliamentary business in the federal tax area as of January 7, 2021.
Amendment of the Ordinance on the Conscription Compensation Levy (WPEV)
At its meeting on 12 August 2020, the Federal Council decided that all civil defence days worked should be counted towards the reduction of the substitute levy. The amended ordinance on the military service exemption tax will come into force on 1 January 2021.
Possibilities and limits of securing tax planning (rulings, notifications, assurances, preliminary notices and the like), exchange of information, administrative and legal assistance
Workshop on the occasion of the ISIS seminar on 9/10 September 2019 entitled "Tax planning in the area of conflict between cost optimisation, tax compliance and Good citizenship - opportunities and risks".
Procédures en droit pénal fiscal et voies de droit
Workshop on the occasion of the ISIS) seminar of 14 November 2018 entitled "Droit pénal fiscal et rappel d'impôt
