New regulation of the tax remission - old wine in new skins?
On 1 January 2016, the Federal Act on a new regulation of tax remission (Tax Remission Act, AS 2015 9) came into force. In addition to the codification of the requirements for enactment and the regulation of the (available first instance) procedure at the legislative level, the Federal Commission for Enactment (EEK) was abolished and the instance/legal protection was completely modified. The following article provides an outline of the new regulations and a brief assessment.
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.
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.
ISIS) seminar folder "Tax procedural law incl. appeal proceedings (2025)"
All documents from the ISIS) seminar "Tax procedural law incl. appeal proceedings" from May 05, 2025 under the direction of Jasmin Malla in one PDF document. Case studies, detailed solution notes and slides: Here you will find all documents of the individual workshops according to the following content description.
Everyday and special issues in the withholding tax procedure
Workshop by Slavica Loeb-Lazarevic and Laetitia Fracheboud on the occasion of the ISIS) seminar on May 05, 2025 entitled "Everyday and special issues in the withholding tax procedure"
Amendment of legally binding rulings (revision and subsequent tax proceedings including differentiation from criminal tax proceedings)
Workshop by Jasmine Cuccarède and Patrick Meier on the occasion of the ISIS) seminar on May 5, 2025 entitled "Amendment of final rulings (revision and post-tax proceedings including differentiation from criminal tax proceedings)"
