372 results found

Various federal legal laws encourage saving in the form of occupational pension plans. In this context, not only the paying-in professionals benefit from tax advantages...

El pasado 17 de abril de 2018 la Dirección General de Tributos emitió la consulta vinculante V0993-18 sobre la tributación o no por el Impuesto sobre el Patrimonio de seguros tipo Unit Linked sin derecho de rescate alguno.

Switzerland will introduce the international spontaneous exchange of information in tax matters into domestic legislation on the basis of the signed Convention on the MAC.

In today's globalized workforce, companies frequently assign employees on short-term international assignments to meet project needs, transfer knowledge, or support market expansion.

Since 1 January 2020, many cantons have allowed an additional deduction for research and development expenditure.

Im zweiten Teil der Beitragsreihe "Daten in Rechnungslegung und Steuerrecht" erfolgt ein vertiefter Blick auf die strategischen und informationstechnologischen Aspekte...

On July 26, 2019, the Swiss Federal Supreme Court rendered a groundbreaking judgment in the field of administrative assistance in tax matters.

What do board members, executives, and in-house counsels risk if the company does not meet its tax reporting or payment obligations?

Interest rates on intra group loans are a recurring topic. The Swiss Federal Tax Administration (FTA) publishes safe harbour interest rates on an annual basis in advance.

After several years of protracted negotiations, on 23 December 2020, Switzerland and Italy signed both a new agreement on the taxation of frontier workers ("2020 Agreement") and a new protocol amending the 9 March 1976 Double Tax Treaty.

In the vote on Sunday, May 19th, 2019, Swiss voters adopted the "Tax reform and AHV financing" bill.

Be it in the Zug "Crypto Valley" or elsewhere, various large-scale Initial Coin Offerings or ICOs have recently been conducted in or from Switzerland. ICOs are a new instrument of raising capital...

Schweiz: Unternehmenssteuerreform III —das Schweizer Parlament verabschiedet das Reformpaket

One particular aspect is without doubt "overlapping" taxation, which grants Germany unilateral taxation advantages.

Common Reporting Standard ("CRS") is a global standard for the automatic exchange of tax and financial information which was developed by the Organization for Economic Cooperation and Development ("OECD").

The Supreme Court has severely limited the scope of application of intercompany financing safe harbor rules.

Das Kantonale Steueramt Zürich hat am 2. Oktober 2024 eine Praxismitteilung veröffentlicht, in welcher neue Voraussetzungen für die steuerliche Anerkennung der Teilpensionierung festgelegt werden.