How mobile working is changing tax and social security law
The home office has long since become a normal form of work. It enables greater flexibility and thus a better life-work balance, which is why many employees no longer want to do without it. In addition, the home office can also be advantageous for companies: In particular, office space can be reduced, thereby saving on rental costs and energy costs, and employee motivation can be kept high.
Home Office Activity and the Establishment of a Permanent Establishment for Tax Purposes - a Stocktaking
The world of work has changed drastically in the wake of COVID-19. We are talking about the era of "New Work". Many employees now regularly work in a home office at their place of residence in Switzerland, but also at locations worldwide. This article focuses on the question of whether an employee's home office can become a permanent establishment of the company for tax purposes and which aspects need to be considered. Swiss tax law practice has recently been partly controversial and unclear in this regard.
The place of actual administration in intercantonal relations - an assessment of recent case law.
The place of actual administration is becoming increasingly important in intercantonal relations. If a legal entity moves its statutory seat to another canton, the canton of departure examines the substance available in the canton of arrival. The relevant external objective criteria are office premises, staff and fixed network connection. The business activity, and thus the subjective content of the management as such, are given too little consideration. This problem is to be demonstrated once again on the basis of three recent court decisions.
Combating the misuse of letterbox companies
On 22 December 2021, the European Commission published a draft directive to combat the abusive use of letterbox companies within the EU. The directive, which is to be classified under ATAD III, imposes reporting obligations on letterbox companies and leads to the loss of tax benefits if certain substance criteria are not met.
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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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.
FTA publishes tax statistics for individuals and legal entities 2018
On 8 November, the FTA published the 2018 tax statistics.
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).
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Reporting procedure in group relationships, reimbursement in national relationships - current practice and rulings
Workshop by Markus Küpfer at the ISIS) seminar on October 21, 2024 entitled "Reporting procedures in group relationships, reimbursement in national relationships - current practice and decisions"
Focus on procedural law
Workshop by Thomas Jaussi on the occasion of the ISIS) seminar on October 21, 2024 entitled "Focus on procedural law"
ISIS) seminar folder "Withholding tax practice and outlook on current developments (2024)"
All documents from the ISIS) seminar "Withholding tax practice and outlook on current developments" held on October 21, 2024 under the direction of Thomas Jaussi 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.
