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Searching Content indexed under Income Tax by Baer & Karrer ordered by Published Date Descending.
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1
Tax Controversy In Switzerland
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
Switzerland
17 Oct 2019
2
Zahlungen an Mitarbeiter von Dritten – steuerbares Einkommen aus unselbständiger Erwerbstätigkeit
Bei erfolgreichen Unternehmensverkäufen sind Zahlungen des Verkäufers an ausgewählte Mitarbeitende häufig anzutreffen
Switzerland
2 Sep 2019
3
New Capital Contribution Principle Restrictions
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.
Switzerland
5 Aug 2019
4
Tax News: Federal Act On Tax Reform And AHV Financing (TRAF) – Approval In The Referendum
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.
Switzerland
3 Jun 2019
5
Lump-sum Taxation
Within the framework of the lump-sum taxation regime, Switzerland offers certain individuals the opportunity to be taxed based on their annual living expenses instead of their worldwide income and wealth.
Switzerland
9 Oct 2018
6
Law And Practice Switzerland
There is no wealth tax at federal level.
Switzerland
2 Oct 2018
7
Switzerland
14 Sep 2018
8
Der Lohnausweis Als Gefahrenherd
Der vorliegende Beitrag ruft die rechtliche Qualifikation des Lohnausweises und die damit verbundenen strafund steuerrechtlichen Risiken in Erinnerung, welche insbesondere in spezielleren Konstellationen von Bedeutung sind.
Switzerland
14 Feb 2018
9
Participation Tax Rues
The corporate tax systems of most European countries contain rules that provide some form of tax relief on income from participations.
Switzerland
5 Dec 2017
10
Schweiz: Steuervorlage 17 — das Nachfolgeprojekt zur USR III
Nach der Ablehnung des Entwurfs zum Unternehmenssteuerreformgesetz III („USR III-Entwurf `) in der Volksabstimmung v 12.2.2017 (vgl. Schreiber/Diefenbacher IStR-LB 2017, 35 ff.)
Switzerland
28 Jul 2017
11
A Multinational Survey Of The Treatment Of Income And Gains Of Individuals Who Change Residence – Switzerland Chapter
Individuals are residents for tax purposes in Switzerland when they have their tax domicile or tax residence in Switzerland.
Switzerland
21 Jun 2017
12
Fund Management 2017
The primary legal basis for the investment fund business in Switzerland is the Federal Act on Collective Investment Schemes of 23 June 2006, which came into force on 1 January 2007...
Switzerland
10 May 2017
13
Salaire Déterminant Ou Dividende Exonéré De Charges Sociales?
Après les arrêts abondamment discutés du Tribunal fédéral 9C_837/2014 du 8 avril 2015 et 141 V 634 du 3 décembre 2015 sur la délimitation entre salaire déterminant et dividende exonéré de charges sociales
Switzerland
21 Apr 2017
14
Massgebender Lohn Oder Sozialabgabefreie Dividende?
Nach den viel diskutierten Bundesgerichtsentscheiden 9C_837/2014 vom 8.4.2015 und BGE 141 V 634 vom 3.12.2015 zur Abgrenzung zwischen massgebendem Lohn und sozialabgabefreier Dividende hat das Bundesamt für Sozialversicherung (BSV) in seinem Nachtrag 9
Switzerland
21 Apr 2017
15
Taxation Of Entertainers And Sportspersons Performing Abroad
Due to its central position within Europe, the high general standard of life, an excellent health-care system and a positive attitude towards sports, arts and culture, Switzerland...
Switzerland
27 Jul 2016
16
Recent Decisions On Swiss Tax Rulings Regarding Permanent Establishments
The Swiss Federal Supreme Court (SFSC) recently decided on two cases covering the implications of tax rulings with respect to foreign permanent establishments.
Switzerland
6 Jan 2016
17
Implementing The Revised Parent Subsidiary Directive Across The EU
A striking example of the EU's efforts to accelerate the implementation of anti-base erosion and profit shifting (BEPS) measures is the amended Parent Subsidiary Directive.
European Union
5 Jan 2016
18
Canton Ticino – New Draft Bill Regarding The Amendment Of Lump-Sum Taxation
On 23 September 2015 the Government of the canton of Ticino issued a draft bill announcing the amendment of the Tax Law dated 21 June 1994 relating to lump-sum taxation.
Switzerland
23 Oct 2015
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
Improvements To Expatriate Ordinance
On January 16 2015, the Federal Department of Finance (FDF) published the revised wording of the Expatriate Ordinance (ExpaV, SR 642.118.3) which will enter into force on January 1 2016.
Switzerland
15 May 2015
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