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.
Canton ZH: Changes to the flat-rate tax credit
The ordinance on the implementation of the flat-rate tax credit was adapted to the new requirements of federal law as of 1 January 2020. On the same date, the Ordinance on cantonal tariffs for calculating the maximum amount up to which a flat-rate tax credit can be granted to natural persons was repealed.
Online refund application of withholding tax for persons resident in Germany
An online application of the Swiss Federal Tax Administration (FTA) will be available for refund applications for Swiss withholding tax by German residents from 31 January 2020.
The Swiss Federal Tax Administration has published Circular Letter No. 29b "Capital Contribution Principle
On 23 December 2019, the Swiss Federal Tax Administration published Circular Letter No. 29b "Capital Contribution Principle". Circular Letter No. 29b comes into force on 1 January 2020 and replaces the previous circular letters No. 29 and 29a.
Implementation of STAF: Regulations enter into force on 1 January 2020
At its meeting on 13 November 2019, the Federal Council approved three ordinances on the Federal Tax Reform and OASI Financing Act (STAF). These amendments concerning the tax part will enter into force on 1 January 2020.
WAK of the National Council for the abolition of the turnover tax and the insurance tax or reform of the withholding tax
In its media release of 5 November 2019, the National Council's WAK provided information on the parliamentary initiative on turnover tax and insurance tax, on the reform of withholding tax and on the neutrality of legal forms in corporate taxation.
Zurich shows more flexibility for start-ups
On 5 November 2019, the Finance Directorate and the Economic Directorate of the Canton of Zurich published a joint press release stating that there should be no tax obstacles to an agreed change in the ownership structure of founding shareholders.
