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Seminar folder ISIS)-Seminar "Withholding Tax: Selected Case Constellations" (2021)

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Case studies, detailed solution notes and slides: Here you will find all documents (workshops and presentations) according to the following description from the ISIS) seminar "Withholding tax: Selected case constellations" of 31 August 2021 under the direction of Martin Huber, which took place in Zurich.

08/2021
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The complete PDF of the seminar folder can be downloaded for CHF
The corresponding case solutions can be purchased for CHF
600.00
(introductory price)
can be purchased in the shop.
All workshops of the ISIS seminars are available individually in the "Documents" section.
The case solutions and other documents can be obtained free of charge in the shop.

Content

Circular 45 of the Federal Tax Administration and the withholding tax revision, which came into force on 1 January 2021, have raised various questions in practice regarding withholding tax. The most important changes for employees due to the revision as well as selected case constellations on the following topics are dealt with:

  • Home office in national and international constellations (during and after the pandemic)
  • Quasi-residency and comparable circumstances and their significance for subsequent ordinary assessment
  • Concretisation of the term "de facto employer" and possible intercantonal harmonisation approaches

This event does not deal with system issues relating to "ELM" and the corresponding circular-congruent recording in the corresponding systems.

Topics and speakers

Practical issues arising from the withholding tax revision from the employee's perspective (learn more)

Patrick Meier, Fiduciary with Federal Diploma, Deputy Head DA Withholding Tax, Cantonal Tax Office Zurich

Dirk Hangarter, Partner Global Employment Services, Deloitte AG

Home office before and after the pandemic (intercantonal and international situations) (learn more)

Ueli Zehnder, MBA General Management, Head of HR Service Center Insel Group in Bern

M.A. HSG Jennifer Herren, Attorney-at-Law, StV Head of Division and Research Assistant for Withholding Taxes, Tax Administration of the Canton of Bern

Case constellations on the terms "quasi-residence" and "comparable circumstances" in connection with the retrospective ordinary assessment

Patrick Meier, Fiduciary with Federal Diploma, Deputy Head DA Withholding Tax, Cantonal Tax Office Zurich

Dirk Hangarter, Partner Global Employment Services, Deloitte AG

M.A. HSG Jennifer Herren, Attorney-at-Law, StV Head of Division and Research Assistant for Withholding Taxes, Tax Administration of the Canton of Bern

Demarcation issues regarding social security subordination in an international context (learn more)

M.A. HSG Jennifer Herren, Attorney-at-Law, StV Head of Division and Research Assistant for Withholding Taxes, Tax Administration of the Canton of Bern

MLaw Lukas Stotzer, Swiss Certified Tax Expert, Research Associate, Legal & Coordination Tax Administration of the Canton of Bern

Harmonisation efforts of the circular 45 in the area of withholding tax - effects on the practice of the cantons in certain case areas (learn more)

Patrick Meier, Fiduciary with Federal Diploma, Deputy Head DA Withholding Tax, Cantonal Tax Office Zurich

Dirk Hangarter, Partner Global Employment Services, Deloitte AG

M.A. HSG Jennifer Herren, Attorney-at-Law, StV Head of Division and Research Assistant for Withholding Taxes, Tax Administration of the Canton of Bern

CHF
600.00

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