Tax insights

Our Tax Insights are contents that will provide you with knowledge on taxation, taxes and other topics. Feel free to consult them and enrich your knowledge!

Switzerland-France: taxation of shares held in a Société Civile Immobilière (SCI) - decision of the Cantonal Court of 01.04.2021 (FI.2020.0109)

22 February 2022
In which country will the income and wealth arising from shares held in a SCI, if treated transparently in France, be taxed when the holder of the shares is a Swiss resident and the property is located in France?

Moving to Switzerland

10 November 2020
Brexit, Pandemic, lock-down, terrorist attack, failure of the Health system, climate change and politic instability…

Managing global remote working and work anywhere policies

4 November 2020
When an employee works in a country different to that of their ‘home’ for employment purposes, there can be a number of tax, social security and regulatory issues for both the individual and their employer.

Non-UK landlords: Impact of 2020 corporation tax changes

21 July 2020
https://www.rsmuk.com/ideas-and-insights/countdown-to-corporation-tax

Retirement Planning for a Swiss Expat in Australia

19 June 2020
It is hard to believe today that the Swiss founding father of the Red Cross, humanitarian author, co-winner of the first-ever Nobel Peace Prize, and the very symbol of caring for our fellow man, Henry Dunant, lived a poverty-stricken life in his later years.

Vat liability: legal requirements and Economic issues

27 May 2020
Under Swiss VAT law, the VAT registration of a business may occur if the legal requirements for a compulsory VAT liability have been met. However, a business that do not meet these requirements may choose a voluntary VAT registration.

Brexit: what’s next regarding Swiss and UK social security coordination?

17 February 2020
On February 1st, 2020, the Withdrawal Agreement between the EU and the UK entered into force and brings Brexit to life.

The RSM European Real Estate Tax Guides

4 September 2019
Commercial real estate can be very complex business, when it comes to knowing where to invest; when to sell and what to buy.

Impact of Corporate Tax reform on companies in Switzerland

18 April 2018
The final version of the long awaited and many times amended corporate tax reform in Switzerland is now in its consultation phase. Yet the voice of the companies most affected has really not been heard.

CTR III – reduction of the corporate tax rates by 2019

1 November 2017
We revert to you to confirm today’s decision of the Vaud State Council to maintain the entry in force of corporate tax reform III (RIE III) on January 1st, 2019.

New VAT rates in Switzerland form January 1st, 2018

11 October 2017
This is to inform you that counting from January 1st, 2018 new VAT rates will apply in Switzerland.

Short overview - Switzerland - Significant changes in VAT to enter into force on January 1st, 2018

11 October 2017
The Swiss government aims to remove the competitive disadvantage for Swiss companies raised by Swiss VAT. To achieve this purpose, a partial revision of the Swiss Value Added Tax Act will come into force on January 1st, 2018.

CTR III – The new project of the federal council has just been released (tax project 17)

10 October 2017
On September 6, the Federal Council opened its consultation procedure concerning its Tax Project 17 (TP 17), replacing and revising the controversial Corporate Tax Reform (CTR III) rejected by the Swiss people with the referendum of February 14, 2017.

Automatic exchange of rulings Amendment of the administrative tax assistance ordinance (OAAF)

8 March 2017
The automatic exchange of rulings represent one step closer towards the international tax transparency.

CTR III –Refusal from the Swiss people on February 12, 2017 – Consequences and future

15 February 2017
On February 12, 2017, the Swiss people have denied the federal project regarding the third corporate tax reform. As a reminder, the subject of the vote, that was only at a federal level, was focused mainly on:

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