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Searching Content by Peter Reinarz from Baer & Karrer ordered by Published Date Descending.
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1
The Swiss Tax Case On Short Sales Cum Dividend
The Swiss Federal Supreme Court recently (on 21 November 2017) rendered a judgment in a tax case involving short sales of Swiss exchange-traded shares shortly before dividend payment dates (case no. 2C_123/2016).
Switzerland
1 May 2019
2
Swiss 10/20/100 Non-Bank Rule - February 2019
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).
Switzerland
18 Feb 2019
3
Swiss Withholding Tax: New Flexible Administrative Practice For Non-Swiss Bonds Issued Under Swiss Parental Guarantee
A practice note published by the SFTA on 5 February 2019 adopts a highly welcome loosening of the conditions under which bonds/debentures ...
Switzerland
15 Feb 2019
4
Switzerland
14 Sep 2018
5
Federal Council Releases Draft Bill On Tax Proposal 17
After the rejection of the IIIrd Corporate Tax Reform package through a popular referendum held in February 2017, the Federal Council finally released a revised legislative bill ...
Switzerland
8 May 2018
6
Securities Lending And Repos: Amended Rules For Refund Of Swiss Withholding Tax
There are no specific rules in Swiss tax law on securities lending and borrowing ("SLB") or REPO transactions.
Switzerland
9 Jan 2018
7
Public Consultation On Tax Proposal 17 Initiated
After the rejection of the Corporate Tax Reform III package following a referendum held in February 2017, the Federal Council published new draft legislation for a tax reform...
Switzerland
27 Nov 2017
8
Switzerland Signs The BEPS-Convention
The signing ceremony marks an important milestone in the international tax agenda and brings us closer to the goals defined in the BEPS Action Plan.
Switzerland
30 Jun 2017
9
Swiss Supreme Court Confirms Form-Over-Substance Approach In Stamp Duty Matters
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...
Switzerland
7 Apr 2017
10
Swiss Court Denies Tax Treaty Benefits To Long Borrower Of Swiss Shares
On 20 December 2016 the FAC upheld a decision by the SFTA to reject the tax treaty-based partial refund claims of a Luxembourg resident financial institution for Swiss taxes withheld from dividends...
Switzerland
6 Mar 2017
11
Corporate Tax Reform III – Rejected By Referendum
On 12 February 2017, the Corporate Tax Reform III ("CTR III") was submitted to a referendum and rejected with 59.1%.
Switzerland
23 Feb 2017
12
Federal Council Adopts Dispatch On Exchange Of Country-By-Country Reports
On 23 November 2016, the Swiss Federal Council adopted the dispatch on the Multilateral Agreement on the exchange of Country-by-Country Reports (CbCRs) and draft federal implementing legislation.
Switzerland
5 Jan 2017
13
Court Rulings On Dividend Stripping And Denial Of Swiss Tax Treaty Benefits
Two recent judgments by the Swiss Federal Supreme Court concerned Danish resident banks that were denied refunds of Swiss withholding taxes on dividends derived from Swiss publicly traded shares...
Switzerland
11 Nov 2016
14
Swiss Pension Fund Entitled To Reclaim Swiss Withholding Tax On Dividends Received Indi-Rectly Via Irish Investment Fund
In a recent decision, the SFSC ruled that a Swiss regulated and tax-exempt pension fund is entitled to reclaim Swiss federal withholding tax deducted from dividends of publicly traded shares of Swiss companies.
Switzerland
11 Nov 2016
15
Spontaneous Exchange of Rulings – Practical Implications
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.
Switzerland
30 Sep 2016
16
Tax News: Unternehmenssteuerreform III – Das Schweizer Parlament Finalisiert Das Reformpaket
Nach intensiven Verhandlungsrunden haben Stไnde- und Nationalrat die letzten Differenzen bei der Ausgestaltung der Vorlage zur Unternehmenssteuerreform III definitiv bereinigt.
Switzerland
8 Jul 2016
17
Tax News: Corporate Tax Reform III – Swiss Parliament Agrees On Final Reform Package
After intense discussions, the States Council and the National Council were able to settle all differences on the various measures of the Corporate Tax Reform III.
Switzerland
22 Jun 2016
18
Tax News: Corporate Tax Reform III Approved By Swiss Council Of States
On 14 December 2015, the Swiss Council of States discussed the legislative draft of the Corporate Tax Reform III and in principle approved the reform package.
Switzerland
4 Jan 2016
19
Swiss Voters Reject Introduction Of Swiss Federal Inheritance Tax – Current Cantonal Inheritance And Gift Tax System Remains Unchanged
After a controversial political debate, the Swiss voters have decided to reject the popular initiative to introduce a federal inheritance tax with a vast majority of 71.7% in the popular vote of 14 June 2015.
Switzerland
1 Jul 2015
20
TAX NEWS: Swiss Voters Reject Introduction Of Swiss Federal Inheritance Tax – Current Cantonal Inheritance And Gift Tax System Remains Unchanged
After a controversial political debate, the Swiss voters have decided to reject the popular initiative to introduce a federal inheritance tax with a vast majority of 71.7% in the popular vote of 14 June 2015..
Switzerland
22 Jun 2015
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