Refund of withholding tax in the case of a domestic permanent establishment with a foreign parent company - the "permanent establishment sandwich" for withholding tax purposes
Judgment of the Federal Supreme Court of 22 February 2008 on the question of the entitlement of the domestic permanent establishment of a foreign parent company to a refund of withholding tax Proceedings 2C_333/2007 and 2C_407/2007 (published in StR 2008, p. 475)
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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FTA publishes tax statistics for individuals and legal entities 2019
On November 3, 2022, the FTA published the 2019 tax statistics.
FTA publishes interest rates for direct federal tax 2023
On October 13, 2022, the Federal Tax Administration (FTA) published the - unchanged - interest rates for the 2023 direct federal tax:
Update of the areas of application for tax relief
On October 10, 2022, the Federal Department of Economic Affairs, Education and Research (EAER) adopted an amendment to the "Ordinance of the EAER on the Determination of the Municipalities Included in the Areas of Application for Tax Relief" for the purpose of updating the areas of application for tax relief under regional policy.
Withholding tax: application of the limitation periods for refunds
On September 13, 2022, the FTA published a notice regarding limitation periods for the claim for refund of withholding tax in case of informal rejection (without issuance of a formal decision) of refund applications.
Federal Council opens consultation on ordinance on minimum taxation of large corporate groups
On August 17, the Federal Council opened the consultation on the Ordinance on the Minimum Taxation of Large Corporate Groups (Minimum Taxation Ordinance, MindStV).
Date for referendum on the revision of the Withholding Tax Act
The Federal Council has set the date for the referendum on the amendment of 17 December 2021 to the Federal Act on Withholding Tax (Withholding Tax Act, ITA) (strengthening the debt capital market) for 25 September.
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ISIS) seminar "Tax-optimised company succession - opportunities and risks of fundamentally different succession options" (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-optimised company succession - opportunities and risks of fundamentally different succession options" from 14/15 September 2020, which was held online under the direction of Julia von Ah.
Tax pitfalls in corporate restructuring
Workshop on the occasion of the ISIS) seminar on 2/3 March 2020 entitled "Corporate Tax Law 2020
