Withholding tax and debt capital, including the planned revision of the Withholding Tax Act
In terms of withholding tax, we focus on withholding tax on the income from equity securities. In particular, pecuniary benefits occupy us and often lead to emotionally profound experiences and contacts with withholding tax. Similarly, we constantly deal with the question of the refund of withholding tax owed, including the issue of "How can I repatriate profit reserves subject to withholding tax abroad?
Refund of withholding tax in international relations
The refund of withholding tax on dividends from Swiss companies by foreign shareholders can only be made on the basis of a double taxation agreement between Switzerland and the country of residence of the claimant. In order to claim relief from withholding tax under the applicable double taxation treaty, the residence of the claimant must be confirmed by the foreign tax authorities.
Transfer of the registered office to Switzerland - A case for the old reserve practice?
The problem of old reserves has become an integral part of daily tax consulting practice in Switzerland. The corresponding problem will be examined in this article on the basis of a transfer of the registered office of a foreign company to Switzerland. Here, too, the Federal Tax Administration (FTA) initially assumed that the "old reserves" brought into Switzerland were subject to Swiss abuse practice without restriction.
Procedural law: The withholding tax as a self-declaration tax
The withholding tax is a self-declaration tax: The taxpayer is responsible for declaring the withholding tax and fulfilling his tax liability. In contrast to the mixed assessment procedure, the procedure is not characterised by the cooperation of tax authorities and taxpayers. The responsibility for the payment of the withholding tax, including the determination of the assessment basis, lies solely with the taxpayer.
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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Simultaneous dividend booking in group relationships
The Swiss Accounting and Reporting Manual allows a domestic parent company to recognize the investment income of its subsidiary (i.e. its dividend declared in financial year n+1) as income on a deferred basis in the financial year in which the subsidiary earned it. If the parent company makes the final booking of this income to the income statement at the time of distribution of the dividend, this constitutes proper booking for the purposes of the refund of the withholding tax and for the implementation of the reporting procedure.
Tax template 17 is linked to AHV restructuring
Tax Bill 17 will be linked to the AHV restructuring. This was decided by the Council of States. This approach is intended to help the corporate tax reform achieve a breakthrough and relieve the burden on old-age pensions.
Withholding tax refund despite non-declaration in the tax return - National Council vote
Anyone who has not declared income in the tax return should still receive the withholding tax back if he has been negligent. The National Council has approved this change, but wants to go considerably further than the Federal Council.
Tax submission 17 (12 April 2018)
The Committee for Economic Affairs and Taxes of the Council of States (WAK-S) has already unanimously agreed to tax bill 17 at its meeting on 12 April 2018. At its meeting on 15 May 2018, the WAK-S unanimously supported an overall concept with the following four central elements:
Deductibility of fines and penalties
In its decision of 26 September 2016, the Federal Supreme Court had to rule on a case concerning the tax law admissibility of a provision in connection with an EU cartel fine. The affected X. AG filed an appeal against the decision of the Cantonal Tax Office of Zurich with the Tax Appeal Court of the Canton of Zurich, which upheld the appeal. The cantonal tax office appealed unsuccessfully against this decision to the Administrative Court of the Canton of Zurich, which dismissed the appeal in its ruling of 9 July 2014 on both state and municipal taxes and direct federal taxes. The cantonal tax office then lodged an appeal with the Federal Supreme Court in matters of public law.
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Criminal withholding tax law - practical cases and outlook
Workshop by Daniel Holenstein on the occasion of the ISIS) seminar on August 30, 2022, entitled "Criminal withholding tax law - practical cases and outlook".
Reporting procedure in group relationships and restitution in national relationships - current practice, decisions and innovations
Workshop by Markus Küpfer on the occasion of the ISIS) seminar on August 30, 2022, entitled "Reporting procedures in group relationships and restitution in national relationships - current practice, decisions and innovations".
Intragroup financing, price adjustments, restructuring and other current survey issues
Workshop by Stefan Oesterhelt and Pascal Schild at the ISIS) seminar on August 30, 2022, entitled "Intragroup Financing, Price Adjustments, Restructuring and Other Current Survey Issues."
Seminar folder ISIS)-Seminar "Practice on Withholding Tax and Outlook on Current Developments
Case studies, detailed solution notes and slides: Here you will receive all documents of the individual workshops according to the following DeepL description from the ISIS) seminar "Praxis zur Verrechnungssteuer und Ausblick auf aktuelle Entwicklungen" of August 30, 2022 under the direction of Thomas Jaussi.
