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.
New VAT regulation Online shopping abroad could become more expensive from 2019
The Federal Council has decided that mail order companies with a turnover of at least CHF 100,000 in Switzerland must pay VAT. Foreign online merchants today do not have to pay VAT on small consignments with a tax amount of less than five francs. For Swiss mail order companies, however, different rules apply: The consignments are subject to VAT if the company is entered in the VAT register. From 1 January 2019, this unequal treatment will cease.
Federal Council adopts dispatch on the BEPS Convention
On 22 August 2018, the Federal Council adopted the dispatch on the multilateral agreement on the implementation of measures to prevent base erosion and profit shifting (BEPS). The message was referred to the Federal Councils.
WAK-S: Withholding tax
The commission agreed by 6 votes to 4 with 1 abstention to the decision to follow the commission initiative of its National Council sister commission 17,494.
Tax deductibility of fines under certain conditions
For the second time, the WAK-N dealt with the tax treatment of financial penalties (16,076). It proposes by 13 votes to 12 that fines and penalties imposed abroad should be tax deductible under certain conditions.
Tax bill 17 - the WAK-N on course for the Council of States
The Committee for Economic Affairs and Taxes of the National Council (WAK-N) has begun detailed consultations on tax bill 17 (18,031) and has taken decisions on a number of key issues. So far, it has followed the Council of States in all points, including social compensation via the AHV and dividend taxation. The detailed discussion will be concluded at the meeting on 3 September.
Simultaneous dividend booking in group relationships
The Swiss Accounting and Reporting Manual allows a domestic parent company to recognize the investment income of its subsidiary (i.e. its dividend declared in financial year n+1) as income on a deferred basis in the financial year in which the subsidiary earned it. If the parent company makes the final booking of this income to the income statement at the time of distribution of the dividend, this constitutes proper booking for the purposes of the refund of the withholding tax and for the implementation of the reporting procedure.
Withholding tax refund despite non-declaration in the tax return - National Council vote
Anyone who has not declared income in the tax return should still receive the withholding tax back if he has been negligent. The National Council has approved this change, but wants to go considerably further than the Federal Council.
Droit de timbre de négociation/Impôt anticipé: Questions théoriques et pratiques actuelles
Atelier de Lucien Jean on the occasion of the séminaire ISIS) du 7 novembre 2023 intitulé "Actualités en matière d'impôt anticipé / Droits de timbre"
Remboursement de l'impôt anticipé / Personne physique
Atelier de Didier Nsanzineza et Tanguy Peter à l'occasion du séminaire ISIS) du 7 novembre 2023 intitulé "Actualités en matière d'impôt anticipé / Droits de timbre"
