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.
The FTA has updated the statistics on the capital contribution principle (November 2021)
The Federal Tax Administration (FTA) has updated the statistics on the capital contribution principle (capital contributions, repayments and other changes) as of 30 September 2021.
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.
Tax optimization of external succession options: Sale to yet unknown domestic or foreign entrepreneur (MBI), sale to strategic investors in Germany or abroad (M&A)
Workshop on the occasion of the ISIS) seminar on 14-15 September 2020 entitled "Tax-optimised corporate succession - opportunities and risks of fundamentally different succession options".
Tax optimization of internal succession options: Contribution to a foundation or trust
Workshop on the occasion of the ISIS) seminar on 14-15 September 2020 entitled "Tax-optimised corporate succession - opportunities and risks of fundamentally different succession options".
Tax optimization of internal succession options: Family buy-out (FBO), management buy-out (MBO)
Workshop on the occasion of the ISIS) seminar on 14-15 September 2020 entitled "Tax-optimised corporate succession - opportunities and risks of fundamentally different succession options".
Seminar folder ISIS)-Seminar "Corporate Tax Law 2020" (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 "Corporate Tax Law 2020" from 02/03 March 2020 under the direction of Peter Mäusli-Allenspach, which took place in the Grand Resort in Bad Ragaz.
