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.
Tax-approved interest rates 2022 for advances or loans in Swiss francs and in foreign currencies
On 27 January 2022, the FTA updated the circular on the tax-recognised interest rates in Swiss francs, and on 28 January 2022, the circular on the recognised interest rates 2022 in foreign currencies.
OECD Minimum Tax: Implementation with a Constitutional Amendment
On 13 January 2022, the Federal Council announced that it would like to implement the agreed minimum tax for certain companies with a constitutional amendment. A temporary ordinance is to ensure that this can come into force on 01 January 2024. Subsequently, the law will be enacted through the ordinary legislative process.
FTA announces imputed interest rate on security equity 2022
On 6 January 2022, the FTA announced that the imputed interest rate on the security capital pursuant to Art. 25abis para. 4 sentence 1 StHG, which corresponds to the yield on 10-year federal bonds on the last trading day of the calendar year preceding the start of the tax period, will continue to be 0% for the 2022 tax year due to the negative yield.
Dossier on tax information "Cryptocurrency" published
The FTA has published a new article "Cryptocurrency" for the tax information dossier.
FTA publishes updated working paper on cryptocurrencies and ICOs/ITOs
The FTA has updated its working paper on cryptocurrencies and initial coin/token offerings (ICOs/ITOs) as a subject of wealth, income and profit tax, withholding tax and stamp duties. It reflects the state of practice as of the end of 2020.
Adaptation of the leaflet of the cantonal tax office on the taxation of banks and securities houses
The Zurich Cantonal Tax Office has published an updated leaflet on the taxation of banks and securities houses (ZStB No. 64.2).
Federal Council rejects abolition of stamp duties on sustainable financial products
The Federal Council has approved the report entitled "Releasing the brakes on sustainable financial products". The report concludes that the abolition of stamp duties on sustainable financial products is not expedient.
Intragroup financing / Price adjustments / Transfer pricing and audits / Restructuring / Other current survey issues (part 1 and 2)
2-part workshop by Stefan Oesterhelt and David Tschan on the occasion of the ISIS) seminar on October 21, 2024 entitled "Intragroup financing / Price adjustments / Transfer pricing and audits / Restructurings / Other current survey issues" (Part 1 and 2)
ISIS) seminar folder "Corporate Tax Law 2024"
All documents from the ISIS) seminar "Corporate Tax Law" from June 3 - 4, 2024 under the direction of Peter Mäusli-Allenspach in one PDF document. Case studies, detailed solution notes and slides: Here you will find all documents of the individual workshops according to the following content description.
