ISIS Tax Talks 2018: Accounting and Taxation of Crypto Issues
The accounting and taxation of crypto items was the focus of the ISIS Tax Talks on 20 November 2018 in Zurich-Oerlikon. Mr. Matthias Langer, LL.M., tax consultant and partner of actus ag in Liechtenstein, provided the audience with an overview of the challenges that arise in practice with regard to digital currencies. Prof. Dr. iur. Peter Mäusli-Allenspach, LL.M., lic. iur. HSG Thomas Linder, federally certified tax expert, and lic. iur. Stephan Stauber, lawyer and head of the tax administration of the Canton of Basel-Stadt, participated in the subsequent discussion on the topic.
Value added tax in the annual financial statements - general information for practical application realization
The MWSTG includes standards for the clean recording of VAT in the annual financial statements, which must be observed. This article deals with the relevant standards of accounting law and refers to the current decision of the Federal Administrative Court on value added tax. The correct recording of turnover tax and input tax and the guarantee of the audit trail are important prerequisites for VAT compliance.
Voluntary VAT registration: Federal Supreme Court relativises decision of the Federal Administrative Court
In its decision of 28 May 2015, the Federal Supreme Court (FSC) ruled on a case based on the decision of the Federal Administrative Court (FAC) of 23 September 2014, which was commented on at the beginning of the year in the same place.
Home Office - Tax treatment in the cross-border area
Today, many tasks can be done from anywhere. The traditional workplace in the office has had its day. A telecommuting job at home brings advantages for both sides: The employer saves the costs of renting the room, the employee saves the way to the office. The following article examines the question of whether working from home can give rise to a tax permanent establishment in cross-border international situations. For the purposes of this paper, "home office" means a room or rooms which are located in the employee's home and which are used, at least in part, not only for residential purposes but also for work purposes.
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.
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Online refund application of withholding tax for persons resident in Germany
An online application of the Swiss Federal Tax Administration (FTA) will be available for refund applications for Swiss withholding tax by German residents from 31 January 2020.
The Swiss Federal Tax Administration has published Circular Letter No. 29b "Capital Contribution Principle
On 23 December 2019, the Swiss Federal Tax Administration published Circular Letter No. 29b "Capital Contribution Principle". Circular Letter No. 29b comes into force on 1 January 2020 and replaces the previous circular letters No. 29 and 29a.
Implementation of STAF: Regulations enter into force on 1 January 2020
At its meeting on 13 November 2019, the Federal Council approved three ordinances on the Federal Tax Reform and OASI Financing Act (STAF). These amendments concerning the tax part will enter into force on 1 January 2020.
WAK of the National Council for the abolition of the turnover tax and the insurance tax or reform of the withholding tax
In its media release of 5 November 2019, the National Council's WAK provided information on the parliamentary initiative on turnover tax and insurance tax, on the reform of withholding tax and on the neutrality of legal forms in corporate taxation.
Zurich shows more flexibility for start-ups
On 5 November 2019, the Finance Directorate and the Economic Directorate of the Canton of Zurich published a joint press release stating that there should be no tax obstacles to an agreed change in the ownership structure of founding shareholders.
FTA publishes tax statistics 2016
On 1 November 2019, the Swiss Federal Tax Administration (FTA) published the tax statistics of natural and legal persons for 2016.
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ISIS) seminar "Tax aspects of corporate finance, including reorganisation topics" (seminar folder)
Case studies, detailed solution notes and slides: Here you will receive all documents (workshops and presentations) according to the following description from the ISIS) seminar "Tax aspects of corporate financing, including reorganisation topics" of 20.04.2021 under the direction of Susanne Schreiber, which took place online.
Possibilities and limits of trust and foundation for the structuring of succession
Workshop by Natalie Peter on the occasion of the ISIS) seminar on 26 November 2020 entitled "Advance withdrawal, inheritance, division of inheritance and execution of wills in tax law".
