Your team for Swiss Law, Tax & Compliance
Our lawyers, tax experts and notaries are organized under the direction of experienced partners in practice teams, covering all areas of commercial law. Our breadth of practice ensures we have the right team available for every mandate and client. Our offices can be found in Zurich and Basel, the two largest business centers of Switzerland.
Tax Update 2017
Developments in the field of taxation are progressing rapidly: at the Swiss level with company tax reform III and at the international level with the automatic and spontaneous exchange of information; the implementation of international directives to prevent harmful tax practices and the like. We inform our clients about innovations and help them to take the necessary measures for efficient and safe tax planning.
Natural persons (DE)
- The adjustment of the tax laws to the general provisions of the Criminal Code influences the limitation periods.
- Company tax reform III provides for changes in the taxation of qualified participations.
- The tax authority bears the burden of proof for offsetting in unclear cases.
Property taxes (DE)
- The value added tax treatment in the cantons of Basel-Stadt, Basel-Land and Zurich and their solutions.
- Financing as a relevant criterion of the Lex Koller: the Lex Koller also affects Swiss citizens.
- The only important innovation in the area of VAT is the consideration of unsigned PDF invoices, that is, PDF invoices without digital signature are allowed for deductions.
International tax (DE)
- New and revised state contracts lead to changes in the double taxation and tax information agreements.
- International taxation: automatic and spontaneous information exchange will be a reality from 2018 - Rulings should be reviewed this year.
- Amendments to the agreement on the exchange of country-specific reports.
Abwehr der sofortigen Vollstreckbarkeit eines im Dispositiv eröffneten, bloss mittels Beschwerde anfechtbaren EntscheidsMore