372 results found

Around fifteen years ago, Swiss tax law introduced a pragmatic and interesting instrument: the simplified post-taxation of heirs.

The Swiss Federal Tax Administration has aligned its practice with the Federal Supreme Court decision issued in November 2024 in the face of controversy.

In the referendum held on 19 May 2019, the Federal Act on Tax Reform and AHV Financing was adopted by the Swiss people and the cantons.

On July 17, 2019, the American Senate approved the long-blocked protocol of amendment of September 23, 2009, on the double taxation agreement between Switzerland and the U.S.

Most firms eventually hit a ceiling. Outsourcing helps, but it cannot fully solve the need for consistency, culture fit, and long-term scalability.

On July 23, 2015, the Dutch tax authorities filed with the Federal Tax Administration Agency in Switzerland a request for international tax assistance in order to identify prospective Dutch taxpayers through certain group criteria but w/o providing the specific names of those potential taxpayers.

In a judgment delivered on 7 March 2017, the Swiss Federal Supreme Court rejected an appeal brought by the Federal Tax Administration (FTA) against a ruling given by the lower instance court...

Erzielt eine in mehreren Kantonen steu-erpflichtige Immobiliengesellschaft in einem oder mehreren Kantonen Ver-luste,

In practice, it ought to be observed that taxable individuals are repeatedly confronted with the same difficulties when it comes to the correct completion of the Securities Directory.

On July 1 2015, a new Swiss law entered into force, which implements the recommendations of the international Groupe d'action financière (GAFI) aimed at preventing money laundering and tax evasion.

Yesterday, the Swiss Federal Tax Administration (SFTA) published the final version of the AEOI-Guideline in German as well as in French and Italian.

On 6 February 2018, the Swiss Federal Tax Administration published a new group request received from the Dutch tax authorities based on Article 26 of the Double Taxation Agreement...

In the past, things were often straightforward. An employee was assigned abroad for two or three years, typically with their family.

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.

If a real estate company, which is taxable in several cantons, incurs losses in one or more cantons, the question arises as to whether these losses must be borne primarily by the primary tax domicile

Recent Federal Supreme Court rulings clarify when Swiss taxpayers forfeit their right to reclaim withholding tax on dividends and interest. The critical distinction between negligence and contingent intent determines whether the 35% withholding tax can be recovered, with substantial amounts at stake for those who fail to properly declare income and assets.

Reform of the taxation of Swiss companies has been on the agenda for a considerable length of time. On 28 September 2018, the final draft of the ‘Federal Act on Tax Reform and "AHV" Financing' was approved by the Swiss Parliament.