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Reform of Swiss withholding tax - further details and timetable

Reform of Swiss withholding tax - further details and timetable

Swiss Government enhances the key figures for a paying agent tax

On 27 September 2019 (German only), the Swiss Government completed its key figures for the reform of the Swiss withholding tax and thus took a stand on open issues....

Donations, Sponsoring & Value Added Tax

Donations, Sponsoring & Value Added Tax

Design your sponsoring activities in the interest of both parties and keep an eye on the value added tax (VAT).

Information Rights in Administrative Assistance in Tax Matters

Information Rights in Administrative Assistance in Tax Matters

FAC confirms Data Protection Commissioner's recommendation

A recent decision (A-5715/2018) by the Swiss Federal Administrative Court (FAC) strengthens the right of third parties in proceedings concerning administrative assistance...

Payments, reminders and debt enforcement: guidelines for startups

Payments, reminders and debt enforcement: guidelines for startups

You have founded a startup company and you want to conquer the market with a great product or service. When the first customers don't pay on time, however, menacing clouds are starting to appear on the horizon. Failing incoming payments can squeeze your cash flow and, as a result, you might become unable yourself to settle all your payments on time. In either case, taking an efficient approach conscious of the legal framework gives you a big advantage.

What happens after the startup?

What happens after the startup?

The unemployment insurance helps − but only when the decision-making powers are relinquished.

Hardly any founder wastes much thought in the early phase of a startup on what might come after but when the project advances and becomes more and more demanding, the moment comes when the founders have to put all their eggs in one basket.

Focus Taxes - Investors and Founders: Tax-free Capital Gains

Focus Taxes - Investors and Founders: Tax-free Capital Gains

The founding of a startup is typically a turbulent process. An existing idea has to be transformed into a business model, the team has to be assembled and investors have to be found for the financing. The focus in this phase is on driving the project forward and the practical implementation of the business model - less on contracts and tax optimization. However, strong contracts and forward-looking tax planning are a must for every startup in the medium and long term - especially if it is successful! The VISCHER Startup Desks's three-part series Focus on Taxes is dedicated to the tax aspects that have to be considered for a successful startup from the point of view of investors and founders, employees and the company:

Reform of withholding tax - Paying agent tax on interest

Reform of withholding tax - Paying agent tax on interest

Swiss Government approves the objectives and key figures for a paying agent tax

Following the National Council's Commission for Economic Affairs and Taxes (WAK-N), the Swiss Government has also published its key figures for a reform of the Swiss withholding tax ( available only in German). The key figures are largely identical, but there are differences in detail. The Swiss Government also plans to combine an exemption of foreign investors with an improvement of the safeguarding purpose for domestic taxpayers.

Reform of Swiss withholding tax

Reform of Swiss withholding tax

Subcommission publishes key figures of a paying agent interest tax

The sub-commission appointed in November 2018 (available only in German) by the Commission for Economic Affairs and Taxes of the National Council (WAK-N) has published key figures for a reform of the Swiss withholding tax on interest. Even though the entire commission agreed on the publication (available only in German) of the key figures, it is not binding for her.

Reform of Swiss Withholding Tax - Paying Agent Tax?

Reform of Swiss Withholding Tax - Paying Agent Tax?

Report of the expert group set up by the FTA released

The seemingly never-ending work on a reform of the Swiss withholding tax has reached another intermediate stage. Following the withdrawal of the federal popular initiative "Yes to the protection of privacy" in January 2018, the expert group appointed by the Federal Department of Finance intensified its work and completed it in December 2018. Following the Federal Council's information session, the expert group's report* was released on 8 March.

Cross-border assignments from a social security and tax perspective

Cross-border assignments from a social security and tax perspective

Cross-border assignment of employees to affiliate companies is a useful and common tool for international groups. However, to avoid unpleasant surprises, it is essential to structure such transfers correctly and to seek legal clarification at an early stage, not only from a Swiss immigration perspective, but also considering social security and taxes.

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