payments to employees of third parties - taxable income from employment
A commentary on the decision of the Federal Supreme Court of 15 March 2019 2C_703/2017.
Overview of the most important changes in the guidelines on the decisive wage in AHV, IV and EO (WML)
The following comments deal with the contributions to the Old Age and Survivors' Insurance (AHV), the Disability Insurance (IV) and the Income Compensation Scheme (EO). In particular, the guidelines on the relevant salary in the AHV, IV and EO, which were completely revised as of 1 January 2019, must be taken into account. Special attention is paid to the changes that have occurred compared to the previous year's version (Guide to the relevant salary in the AHV, IV and EO in the version of 1 January 2018).
Compensation paid by Swiss companies to foreign directors
This video provides information on the possible tax and social security implications of a board of directors resident in an EU country in the case of a Swiss company limited by shares if the board of directors is also self-employed in its country of residence.
Taxation of capital benefits in the Canton of Zurich
The taxation of lump-sum benefits on withdrawals from the pension fund or the third pillar will be reduced in the canton of Zurich from the beginning of 2022 in order to take account of higher life expectancy and lower conversion rates in occupational pension provision.
National Council adopts motion "Enabling purchases under Pillar 3a
In its session of 2 June 2020, the National Council adopted the motion "Enabling Pillar 3a purchases".
FTA publishes circular "Interest rates in the area of direct federal tax for the calendar year 2020 / maximum pillar 3a deductions in the tax year 2020".
On 22 October 2019, the Federal Tax Administration (FTA) published the circular "Interest rates in the area of direct federal tax for the calendar year 2020 / maximum pillar 3a deductions in the tax year 2020".
Increase in tax deductions for health insurance premiums
The Commission has also discussed two motions calling for an increase in the deductions for health insurance premiums in direct federal tax. The Motion Grin (17,3171), which would like to almost double the current deductions, was transferred with 9 to 3 votes. For the majority of commission members, health insurance premiums are compulsory charges and part of the unavoidable cost of living. Higher deductions are justified by this and by the strong growth in premiums over the last few years. A minority rejects the motion because higher incomes would benefit disproportionately. The motion Lehmann/Regazzi (15,4027), which wants to make self-paid health insurance premiums fully tax deductible according to income, was rejected by 8 votes to 4. The gradation is problematic and complicates the tax system.
Circular "List of providers of recognised pension products of tied pension provision (pillar 3a)
On 8 February 2019, the Federal Tax Administration (FTA) published the circular "List of Pillar 3b endowment insurance policies eligible for surrender".
Tax and social security contribution aspects from the employer's and employee's point of view Focus: Pension provision
Workshop on the occasion of the ISIS) seminar on 14/15 and 21/22 June 2021 entitled "Corporate Tax Law 2021".
Possibilities and limits of tax planning in the area of earned income and pensions - national and international
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".
Taxation of lump-sum benefits upon termination of employment and from pension plans (Pillars 2 and 3a)
Workshop on the occasion of the ISIS) seminar of 22 November 2018 entitled "Taxation of Capital Payments