Refund of withholding tax under the new Art. 23(2) VStG - an interpretative regulation
The reimbursement of withholding tax to domestic recipients of services requires, among other things, that the income subject to withholding tax and the assets on which it is based are declared "in an orderly manner".
Tax rulings - Swiss success model at risk?
Tax rulings are omnipresent in Swiss tax consulting. With the StAhiV, they have been incorporated into Swiss legislation for the first time as of 1 January 2017 and are referred to there as "preliminary tax assessments", about which other states must be informed in certain situations. Recently, the courts have also been increasingly concerned with questions relating to tax rulings.
ISIS Tax Talks 2018: Accounting and Taxation of Crypto Issues
The accounting and taxation of crypto items was the focus of the ISIS Tax Talks on 20 November 2018 in Zurich-Oerlikon. Mr. Matthias Langer, LL.M., tax consultant and partner of actus ag in Liechtenstein, provided the audience with an overview of the challenges that arise in practice with regard to digital currencies. Prof. Dr. iur. Peter Mäusli-Allenspach, LL.M., lic. iur. HSG Thomas Linder, federally certified tax expert, and lic. iur. Stephan Stauber, lawyer and head of the tax administration of the Canton of Basel-Stadt, participated in the subsequent discussion on the topic.
Value added tax in the annual financial statements - general information for practical application realization
The MWSTG includes standards for the clean recording of VAT in the annual financial statements, which must be observed. This article deals with the relevant standards of accounting law and refers to the current decision of the Federal Administrative Court on value added tax. The correct recording of turnover tax and input tax and the guarantee of the audit trail are important prerequisites for VAT compliance.
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.
Federal Council opens consultation on expanded loss offsetting
According to parliament, the loss offset period for companies is to be extended from seven to ten years. This is intended to enable companies affected by the Corona pandemic in particular to recover better. The Federal Council has drawn up the legal amendments for this and opened the consultation process at its meeting on June 28, 2023.
Tax-recognized interest rates 2023 for advances or loans in Swiss francs and foreign currencies
On February 7 and 8, 2023, the FTA published the Circulars on Swiss Franc and Foreign Currency Tax Recognized Interest Rates 2023.
Reporting concerning tax relief within the framework of regional policy
According to a media release, at its meeting on February 1, 2023, the Federal Council took note of a report by the Federal Department of Economic Affairs, Education and Research (EAER) on defining the areas of application for tax relief under regional policy.
FTA announces imputed interest rate on security equity 2023
On January 4, 2023, the FTA announced that the imputed interest rate on the security equity pursuant to the first sentence of Article 25abis(4) of the Tax Act, which is equal to the yield on 10-year federal bonds on the last trading day of the calendar year preceding the beginning of the tax period, is 1.565% for the 2023 tax year.
VST: Changes from January 1, 2023 in the reporting procedure in the group relationship
According to a communication from the Federal Tax Administration (FTA) dated December 23, 2022, the scope of the reporting procedure will be expanded as of January 1, 2023.
FTA publishes circular no. 29c "Capital contribution principle
The FTA published Circular No. 29c "Capital Contribution Principle" on December 23, 2022.
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"
