Implementation of the STAF in the Canton of Zurich
Although the Canton of Zurich dealt with the implementation of the Federal Law on Tax Reform and OASI Financing ("STAF") at an early stage and issued various practice notes, various implementation issues still arose in the months following its entry into force. This article deals with the current implementation practice of STAF in the Canton of Zurich, with a focus on the change of status and deductions for self-financing. The practical application of the patent box and the research and development deduction is still subject to announcements by the Zurich tax office.
Implementation of the STAF in the Canton of Ticino
On 1 January 2020, the Federal Act on Tax Reform and Financing of the OASI (STAF) (Riforma fiscale e finanziamento dell'AVS, RFFA) entered into force. Among other things, the federal law modified certain provisions of the Federal Direct Tax Act (DBG) and the Direct Tax Harmonisation Act (StHG). In doing so, the Confederation leaves the cantons some leeway in implementing the STAF in their own tax legislation. This article analyses the implementation of the STAF by the Canton of Ticino.
Implementation of the Federal Law on Tax Reform and OASI Financing (STAF) in the Canton of Berne
Based on the Corporate Tax Reform Act III (USR III) passed by the Federal Parliament on 17 June 2016, the Berne Cantonal Government Council expressed its views on the content of USR III at the end of November 2016, as well as the possible effects on the Canton of Berne and the preliminary positioning of the Canton of Berne in intercantonal tax competition. In the interests of Berne as a business location, the Government Council intended to cushion the abolition of cantonal tax privileges and the associated transition to ordinary taxation with replacement measures as part of the revision of the tax law in 2019. It was planned to reduce the maximum tax burden on profits from 21.64% in two steps; namely to 20.20% in 2019 and then to 18.71% in 2020. Further reductions in the profit tax rate should then have taken place with the 2021 tax law revision. In addition, the 2019 tax law revision also provided for the reduction of the applicable capital tax rate.
Amendment to the tax laws of the Cantons of Basel-Stadt and Basel-Landschaft - Tax Template 17 (SV17)
Prior to the revision of the cantonal tax law, the canton of Basel-Stadt was one of the cantons with the highest ordinary income tax rate, with an effective ordinary income tax burden of a maximum of 22.18%. Significantly lower tax rates, namely between 7.8% and around 11%, were applied to status companies. Despite this low tax rate, the share of the status companies in the canton's tax revenue from taxes on profits and capital amounted to 60%. When implementing the tax reform and AHV financing (STAF), the challenge for Basel-Stadt was therefore to reduce the ordinary profit tax rate to such an extent that the status companies do not migrate, but at the same time sufficient tax revenue can be generated. In addition, it was assumed - probably rightly so - that it was crucial to create legal certainty for the companies concerned as soon as possible, which is why the new tax rate was communicated very early on and the reduced tax rate came into force on 1 January 2019.
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.
Robotisation does not endanger tax revenues
Robotisation does not jeopardise tax revenues and should not be taxed specifically for the time being. This is the conclusion of the report on a prospective study, which the Federal Council approved at its meeting on 7 December 2018.
Federal Council wants to further improve framework conditions for Blockchain/DLT
At its meeting on 7 December 2018, the Federal Council adopted a report on the legal framework for block chain and distributed ledger technology (DLT) in the financial sector. The report shows that the Swiss legal framework is well suited to deal with new technologies, including block chaining. Nevertheless, there is still a need for adjustment in some areas. The Federal Council also took note of the analysis of an interdepartmental working group on money laundering and terrorist financing risks of crypto assets.
Federal practices for principal companies and Swiss Finance Branches from 1 January 2019
As part of the Tax Bill and OASI Financing (STAF), the Federal Tax Administration (FTA) will no longer apply the federal practices for principal companies and Swiss Finance Branches to companies seeking to take advantage of these practices for the first time beginning in 2019.
Reform of the withholding tax
The Economic Commission of the National Council discussed further work on the parliamentary initiative 17,494 after the sister commission of the Council of States had approved its decision to follow this initiative (cf. WAK-S press release of 20 August 2018). In this context, she discussed in particular with the head of the responsible department the Federal Council's plans for reforming the withholding tax and changing from the debtor to the paying agent principle. Subject to the approval of the Office of the National Council, the commission decided by 16 votes to 8 to set up a sub-commission and to instruct it to prepare a preliminary draft for the implementation of the parliamentary initiative. The subcommittee should coordinate its work with that of the Federal Council.
Zurich: Application for cantonal SV17 implementation submitted
The Government Council of the Canton of Zurich wants to maintain and strengthen the tax competitiveness of Zurich as a business location. To this end, it submits to the Cantonal Council a tailor-made cantonal implementation draft for the cities and municipalities that is compatible with the federal tax proposal 17 (SV17). The template is of vital importance for the entire canton. According to new model calculations, the loss of income is likely to be lower than under the Corporate Tax Reform III (USR III).
Tax bill 17 - Councils agree
The councils are in agreement on tax bill 17, and the last differences regarding the municipal article and the capital contribution principle have been resolved. An overview of the most important key points regarding tax submission 17:
ISIS) seminar folder "Corporate Tax Law (2025)"
All documents from the ISIS) seminar "Corporate Tax Law 2025" from June 02 + 03, 2025 under the direction of Peter Mäusli-Allenspach 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.
Transfer pricing documentation - International and Switzerland (2025)
Workshop by Ivo Manatschal, Simona Studer and Thomas Hug on the occasion of the ISIS) seminar on June 02 + 03, 2025 with the title "Transfer pricing documentation - International and Switzerland"
