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.
.jpg)
.jpg)
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.
FTA updates information sheets for athletes and organizers
On 22 October 2019, the Federal Tax Administration (FTA) pointed out in its Special Information that athletes, sportswomen and sports teams resident or based abroad may become liable to tax by participating in a sports event in Switzerland.
OECD publishes proposal on taxation of multinational companies
On 9 October 2019, the Organisation for Economic Cooperation and Development (OECD) published a proposal to ensure that large and highly profitable multinational companies, especially IT companies, pay taxes.
Remuneration, default and refund interest rate for direct federal tax for the calendar year 2020
The Federal Department of Finance (FDF) has decided that for the calendar year 2020 it will continue not to pay any refund interest on amounts of direct federal tax paid early. The interest rate on arrears and the reimbursement rate also remain unchanged.
EU removes Switzerland from its watch list
Switzerland meets international tax standards and implements them. The European Union is now acknowledging this and removing Switzerland from its watch list. The amendment shall enter into force upon publication of the revised Annexes in the Official Journal of the EU.
Bundesrat approves further key points of the withholding tax reform
At its meeting on 27 September 2019, the Federal Council approved further key points for the reform of the withholding tax. The consultation is scheduled to open in the first quarter of 2020.
.jpg)
ISIS)-Seminar folder "Taxation of shareholder and company in personal companies" (2023)
Case studies, detailed solution notes and slides: Here you will receive all documents of the individual workshops according to the following content description from the ISIS)-Seminar "Taxation of Shareholder and Company at Personally Owned Businesses" from September 18 - 19, 2023 under the direction of Andrea Opel.
Social security aspects in personal companies
Workshop on "Social Security Aspects in Personally Owned Companies" by Petra Caminada and Moritz Seiler on the occasion of the ISIS seminar "Taxation of Shareholder and Company in Personally Owned Companies", September 18-19, 2023.
Reclassification of capital gain as taxable capital income
Workshop on "Reclassification of capital gain from sale into taxable capital gain" by Thomas Wolfensberger and Marco Buchmann on the occasion of the ISIS seminar "Taxation of Shareholder and Company in Personally Owned Businesses" on September 18 - 19, 2023.
