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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...

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.

Schweizer Steuerreform und AHV-Finanzierung (STAF)

Am 17. September 2018 hat das Parlament die Unternehmenssteuerreform (Bundesgesetz über die Steuerreform und die AHV-Finanzierung (STAF)) verabschiedet. Die STAF wird einerseits die kantonalen Steuerprivilegien, wie z.B. Holding- oder gemischte Gesellschaften abschaffen, andererseits aber auch neue Massnahmen zur Erhaltung der Attraktivität des Wirtschaftsstandortes Schweiz einführen. Zusätzlich zu diesen Massnahmen planen die Kantone ihre ordentlichen Ertrags- und Kapitalsteuersätze (gültig für alle Unternehmen) drastisch zu senken. Insgesamt werden diese Entwicklungen für die meisten Unternehmen in der Schweiz zu einer günstigeren Besteuerung führen. Besonders innovative Unternehmen werden gefördert. 

Straflose Selbstanzeige – letzte Chance!

Letzte Woche wurde publik, dass die UBS nach ausländischen nun auch von bestimmten Schweizer Kunden einen Nachweis verlangt, wonach ihre Gelder korrekt versteuert sind. Auch andere Banken haben solche Nachweispflichten für Schweizer Kunden bereits eingeführt oder stehen kurz davor.

Besteuerung von Kryptowährungen

Besteuerung von Kryptowährungen

Kursgewinne mit Bitcoins & Co: steuerfreier Kapitalgewinn oder steuerbares Einkommen? Ob bei Investitionen in Kryptowährungen private Vermögensverwaltung oder eine Erwerbstätigkeit vorliegt, hängt vom jeweiligen Einzelfall ab. Wichtig ist in jedem Fall, Kryptowährungen in der Steuererklärung korrekt zu deklarieren. Der Verkehrswert der Kryptowährung unterliegt in der Schweiz der Vermögenssteuer.

Lizenzschranke in Deutschland ab 2018 – Auswirkungen auf die Schweiz

Am 1. Januar 2018 tritt in Deutschland eine steuerliche Abzugsbeschränkung für Lizenzgebühren in Kraft (sog. Lizenzschranke) – mit direkten Auswirkungen auf Schweizer Lizenzgeber.

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