Taxation of compensation payments from share certificates
This paper focuses on the income tax treatment of income from investments in classical index and basket certificates from equities. The focus is on the view of the investor resident in Switzerland who holds the products as part of her private assets.
The Liechtenstein private law establishment with divided or undivided capital
The Liechtenstein private law establishment is a very versatile and flexible legal form which is unknown under Swiss company law and cannot generally be assigned to corporations or foundations. The article deals with the "establishment" as a special feature of Liechtenstein company law.
Refund of withholding tax under the new Art. 23(2) VStG - an interpretative regulation
The reimbursement of withholding tax to domestic recipients of services requires, among other things, that the income subject to withholding tax and the assets on which it is based are declared "in an orderly manner".
Tax rulings - Swiss success model at risk?
Tax rulings are omnipresent in Swiss tax consulting. With the StAhiV, they have been incorporated into Swiss legislation for the first time as of 1 January 2017 and are referred to there as "preliminary tax assessments", about which other states must be informed in certain situations. Recently, the courts have also been increasingly concerned with questions relating to tax rulings.
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.
Federal Council sets voting date for referendum against the amendment to the Stamp Duty Act
On 13 October 2021, the Federal Council set the referendum proposals for 13 February 2022. Among them is the referendum on the abolition of the emissions levy.
FTA publishes notice on liquidation of collective investment schemes (investment funds)
In its communication dated 30 August 2021, the FTA provided information on the procedure for liquidating collective investment schemes (investment funds).
Recognised data suppliers (for the turnover tax) as of 1 July 2021 according to the FTA
The FTA informs about the data providers recognised for the turnover tax as of 1 July 2021.
WAK of the National Council supports the draft of the withholding tax reform by a large majority
In its media release of 18 August 2021, the WAK of the National Council provided information on the withholding tax reform bill.
New Form 12 FL for the declaration of the insurance stamp by Liechtenstein policyholders
A new Form 12 FL concerning the self-declaration of stamp duty on insurance premiums / insurance with a foreign insurer by Liechtenstein policyholders was published on 9 July 2021.
Strengthening Switzerland as a business location in the context of OECD work
The Federal Council has taken note of the status of the OECD/G20 work on global corporate taxation.
Federal Council adopts dispatch on reform of withholding tax
The Federal Council wants to strengthen Switzerland as a location for the debt capital market and for group financing activities in all sectors.
FTA extends flat-rate taxation for the private use of business vehicles
On 17 March 2021, the FTA published the amendment to Art. 5a of the Professional Costs Ordinance. On the one hand, the current flat rate will be regulated in the Professional Costs Ordinance from 1 January 2022, and on the other hand, the flat rate will now take into account commuting costs and will be increased from 0.8% to 0.9% per month (or from 9.6% to 10.8% per year) for this purpose.
