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.
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.
FDK publishes statement on the consultation of the federal law on withholding tax
On 29 May 2020, the Conference of Cantonal Finance Directors (FDK) published a statement on the consultation process for the federal law on withholding tax.
FTA publishes 2019 activity report
The Federal Tax Administration (FTA) published its 2019 Activity Report on 17 April 2020.
Federal Council wants to strengthen debt capital market with tax reform
On 3 April 2020, the Federal Council adopted a consultation draft to strengthen the debt capital market in Switzerland and to close a gap in withholding tax protection.
Selected parliamentary business in the tax area at federal level (March 2020)
The Federal Tax Administration (FTA) has published a revised version of the overview of selected parliamentary business in the tax field at federal level.
FTA publishes measures and circulars due to coronavirus
The Federal Tax Administration (FTA) published measures due to the coronavirus on 26 March 2020, referring to the package of measures adopted by the Federal Council (see our contribution of 21 March 2020). Furthermore, on 24 March 2020 it issued a corresponding circular concerning payment relief for direct federal tax.
Federal Council approves coronavirus package of measures
At its meeting on 20 March 2020, the Federal Council approved various measures to cushion the economic consequences of the coronavirus. The tax measures are as follows:
Asset deal versus share deal for corporations
Workshop on the occasion of the ISIS) seminar on 23 November 2017.
