Mondaq Europe - Switzerland: Tax
Charles Russell Speechlys
Having been on the grey list of tax havens for almost two years, Switzerland has finally been removed from the said list.
Baer & Karrer
What is the relevant legislation relating to tax administration and controversies? Other than legislation, are there other binding rules for taxpayers and the tax authority
Prager Dreifuss
Originally, the Protocol was negotiated and signed by Switzerland and the USA on 23 September 2009 in order to revise their 1996 DTA.
Baer & Karrer
Von der Gewinn- und Kapital- steuerpflicht und indirekt von der Erbschafts- und Schenkungs- steuerpflicht für Zuwendungen werden juristische Personen
Prager Dreifuss
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
Prager Dreifuss
Die Autoren besprechen im Rahmen des IFA-Kongresses 2019 in London den BEPS Aktionspunkt 4 (Zinsabzugsfähigkeit) und dessen Umsetzung in der Schweiz. ...
Charles Russell Speechlys
The two states had signed the protocol on 23 September 2009 in order to revise their 1996 DTA. Ratified in 2010 by the Federal Assembly
Altenburger Ltd legal + tax
The FTA challenged the judgment before the Federal Supreme Court, which overruled the Federal Administrative Court's decision and deemed the French request admissible.
Walder Wyss Ltd.
Corporate Tax Comparative Guide for the jurisdiction of Switzerland, check out our comparative guides section to compare across multiple countries
Baer & Karrer
The amount of outbound and inbound M&A transactions continued to grow in 2018. The record-breaking 493 transactions involving Swiss companies and investors were reported
Baer & Karrer
Bei erfolgreichen Unternehmensverkäufen sind Zahlungen des Verkäufers an ausgewählte Mitarbeitende häufig anzutreffen
PrimeTax AG
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.
Altenburger Ltd legal + tax
On July 26, 2019, the Swiss Federal Supreme Court rendered a groundbreaking judgment in the field of administrative assistance in tax matters.
Baer & Karrer
In a referendum held on May 19 2019, the Federal Act on Tax Reform and AHV Financing (TRAF) was adopted by the Swiss people and the cantons.
PrimeTax AG
A foreign company supplies and installs a machine in Switzerland. According to past practices of the Swiss Federal Tax Administration (SFTA), this process undeniably qualified as a work contract for supply.
Prager Dreifuss
Swiss corporate tax reforms I and II In the first iteration of its corporate tax overhaul (CTR I), Switzerland introduced various measures to improve its reputation as an attractive jurisdiction
Prager Dreifuss
Swiss corporate tax reforms I and II In the first iteration of its corporate tax overhaul (CTR I), Switzerland introduced various measures to improve its reputation as an attractive jurisdiction
Dixcart
Historically, Swiss companies have enjoyed a zero tax regime for capital gains and dividend income.
PrimeTax AG
In the vote on Sunday, May 19th, 2019, Swiss voters adopted the "Tax reform and AHV financing" bill.
PrimeTax AG
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.
Most Popular Recent Articles
Baer & Karrer
The amount of outbound and inbound M&A transactions continued to grow in 2018. The record-breaking 493 transactions involving Swiss companies and investors were reported
PrimeTax AG
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.
Altenburger Ltd legal + tax
The FTA challenged the judgment before the Federal Supreme Court, which overruled the Federal Administrative Court's decision and deemed the French request admissible.
Charles Russell Speechlys
The two states had signed the protocol on 23 September 2009 in order to revise their 1996 DTA. Ratified in 2010 by the Federal Assembly
Baer & Karrer
Bei erfolgreichen Unternehmensverkäufen sind Zahlungen des Verkäufers an ausgewählte Mitarbeitende häufig anzutreffen
PrimeTax AG
Anyone who deals with VAT knows how complicated the EU VAT system is. The European Union is planning to simplify the system. The first updates will apply from 2020 at the latest.
Prager Dreifuss
As one of the BEPS project's antitax avoidance measures, the OECD has developed a so called multilateral instrument which has been signed by 87 jurisdictions so far. The purpose of the MLI
Altenburger Ltd legal + tax
On July 26, 2019, the Swiss Federal Supreme Court rendered a groundbreaking judgment in the field of administrative assistance in tax matters.
Walder Wyss Ltd.
Corporate Tax Comparative Guide for the jurisdiction of Switzerland, check out our comparative guides section to compare across multiple countries
Baer & Karrer
Unlike many countries, Switzerland does not levy an interest withholding tax on interest paid on private and commercial loans (including on arm's length inter- company loans).
Baer & Karrer
In a referendum held on May 19 2019, the Federal Act on Tax Reform and AHV Financing (TRAF) was adopted by the Swiss people and the cantons.
PrimeTax AG
A foreign company supplies and installs a machine in Switzerland. According to past practices of the Swiss Federal Tax Administration (SFTA), this process undeniably qualified as a work contract for supply.
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