181 results found

The Swiss fund market holds significant importance in asset management and the distribution of collective investment schemes.

Last September the parliament has decided on amendments of the Federal Withholding Tax Act (FWTA; SR 642.21) which will come into force on February 15, 2017.

Beim Loseblattwerk «Die Praxis der Bundessteuern» handelt es sich um eine Entscheidungssammlung der Gerichte und Behörden zu ausgewählten...

As part of the IFA Congress 2019 held in London, the authors discuss BEPS Action 4 (interest deductibility) and its implementation in Switzerland. Interest limitation rules, as the ones proposed

Die Autoren besprechen im Rahmen des IFA-Kongresses 2019 in London den BEPS Aktionspunkt 4 (Zinsabzugsfähigkeit) und dessen Umsetzung in der Schweiz. ...

Short overview how companies and private people are taxed in Switzerland and an overview of possible activities to minimize taxation legally.

Taxation in Switzerland 2026 - a short video that answers all questions.

On 5 May 2015 the Federal Supreme Court rendered its long awaited decision on a withholding tax (WHT) reimbursement claim related to Total Return Swaps

Die vom Parlament im vergangenen September beschlossenen Änderungen des Bundesgesetzes über die Verrechnungssteuer (VStG; SR 642.21) treten am 15.

The Federal Department of Finance (FDF) has published the 2024 rates on refund interest and default interest on 11 September 2023. For the first time since the 2016 tax year...

Swiss Bank secrecy and data protection have been eroded by The Department of Justice investigations and the Foreign Account Tax Compliance Act (FATCA).

Originally, the Protocol was negotiated and signed by Switzerland and the USA on 23 September 2009 in order to revise their 1996 DTA.

On 3 October 2024, the Swiss Federal Supreme Court issued a new ruling on beneficial ownership in a hedged bonds constellation (refund of interest withholding tax).

On 19 October 2023 the Swiss Federal Tax Administration ("SFTA") provided new guidance on the taxation of blockchain related projects in the updated version of the "Dossier Tax Information.

The SSK and the SFTA have for the first time published a comprehensive article on the topic of "transfer pricing". Below you will find a brief overview.

After publishing a summary on transfer pricing rules in Switzerland (TP Paper), the SFTA has now published a website notably including a rather extensive Q&A on selected Swiss transfer pricing topics.

Die Präsentation "ABA IBA 9 April - Beneficial Ownership" behandelt das Thema der wirtschaftlichen Eigentümerschaft und deren Bedeutung im nationalen und internationalen Steuerrecht.

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.