ARTICLE · 27 JUNE 2024

CONVINUS Global Mobility Alert - Week 26.2024

CONVINUS

Explore more from CONVINUS

European Union: New border code for the Schengen Agreement in preparation...

GlobalTax

Author LinkedIn connections

NEWS UPDATE JUNE 27,2024

European Union: New border code for the Schengen Agreement in preparation

Europäische Union: Neuer Grenzkodex für das Schengener Abkommen in Vorbereitung

The European Union has agreed to a revision of the Schengen Borders Code, which includes the following changes:

Enabling EU-wide travel restrictions in the event of large-scale health emergencies
Clarifying the rules and procedures for the use of internal border controls by EU Member States

and

as part of the fight against the instrumentalization of immigration, give EU Member States more powers to reduce the number of border crossing points (and their operating hours) and strengthen border surveillance measures.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

Related Articles

TaxPage - When Is An Income Realised For Tax Purposes?

Valfor Attorneys-at-law

Tax Blog: Upstream-Darlehen als Fallstrick der indirekten Teilliquidation - Die Praxis des kanto-nalen Steueramts Zürich im Fokus

Ten Years Of Loss Carry-forward: Federal Council Sets Entry Into Force For 1 January 2028

MME Legal | Tax | Compliance

Conséquences de l’abolition de l’imposition de la valeur locative

Schellenberg Wittmer Ltd

Auswirkungen Der Abschaffung Des Eigenmietwertes

Schellenberg Wittmer Ltd

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

Comparative Guide

Tax Disputes

Comparative Guide

Tax

See more popular content from

Tax

Swiss Tax Landscape 2026

Switzerland's federal tax structure creates significant regional variation in corporate and personal taxation, offering businesses and individuals strategic planning flexibility. With effective corporate tax rates ranging from 11.9% to 20.5% and personal income tax rates varying between 22.2% and 43.2% across cantons, location choice becomes a critical factor in tax optimization.

Swiss Lump-sum Taxation: Which Canton?

Among the distinctive features of the Swiss tax system is a particular regime designed for affluent foreign individuals who relocate to Switzerland.

SKANDAMIS AVOCATS SA

The Swiss Lump-sum Taxation After The Introduction Of Individual Taxation: New Opportunities For Individuals

Switzerland's shift to individual taxation by 2032 will fundamentally reshape the country's lump-sum taxation regime for internationally mobile individuals. The reform removes the requirement that both spouses must qualify simultaneously for lump-sum taxation, creating new planning opportunities for mixed-status couples while introducing complexities around asset allocation and minimum tax thresholds.

Swiss Voters Approve Federal Act Introducing Individual Taxation: What Does This Mean In Practice?

On 8 March 2026, Swiss voters approved the Federal Act introducing individual taxation, with 54.3 % voting in favour. This marks a fundamental shift in the taxation of individuals: going forward, all persons...

Swiss Withholding Tax For Foreign Investors

The Swiss withholding tax is a pivotal aspect of Switzerland's taxation system, particularly for foreign investors. This tax is levied on various types of income originating in Switzerland...

Lindemann Rechtsanwälte

Remote Work And Permanent Establishments: Key Takeaways From The OECD 2025 Update

The definition of a permanent establishment in Article 5(1) of the OECD Model Tax Convention remains unchanged. However, the Commentary now contains detailed guidance on when a home office, work performed in second...

OECD GloBE Rules (Pillar Two): What Follows The First Taxation Decisions?

As Switzerland's first QDMTT assessments arrive following the 30 June 2026 filing deadline, taxpayers face complex interpretive questions around the GloBE Model Rules. With no prior Swiss court rulings on Pillar Two matters, this analysis examines the procedural pathways and substantive grounds available for challenging disputed positions, from cantonal objections through federal administrative and supreme court appeals.

Lenz & Staehelin

Impacts Of The Abolition Of The Imputed Rental Value

System change as of 2029: The imputed rental value will be abolished, and at the same time maintenance and energy-saving deductions for owner-occupiers will be eliminated. Value-preserving investments should therefore be carried out by the end of 2028.

Schellenberg Wittmer Ltd

Switzerland Introduces Individual Taxation For Married Persons

For many years, there have been efforts to eliminate the unequal tax treatment of married and unmarried couples, commonly referred to as the “marriage penalty”. The inequality lies in the fact that, under current law, the income and assets of a married couple are aggregated for income and wealth tax purposes, respectively, whereas this is not the case for unmarried couples.

Lenz & Staehelin

Swiss Guarantees And Securities

Generally, interest paid on loans are not subject to Swiss Withholding Tax ('WHT'). Interest on bonds and bank interest, however, are subject to 35% Swiss WHT

Bär & Karrer Ltd.