Daniel Spitz
Partner

Biography

Partner, Head of Tax Switzerland, Swiss Certified Tax Expert, Lawyer. Daniel is specialized in taxes. He has 15 years of experience in Swiss and international tax advisory and has served numerous key account clients to find the right solution between their business needs and improved tax position.

Besides his tax consulting activities, Daniel teaches tax lessons, he participates in the correction of tax expert exams and is a regular speaker of numerous conferences on the topic of taxes. He is also the author of multiples articles and newsletters on various tax topics. Within RSM, Daniel is the Head of Tax for Switzerland, member of the tax Center of Excellence, of the International tax solution Group as well as EU Vat group.

 

Specialties:

Tax analysis, tax advice, international and Swiss tax optimisation VAT, Tax due diligence, M&A Tax services and deal structuring

International group tax structuring, Relocation of international companies and employees to Switzerland

Events

Post-Brexit relations with the United Kingdom: the new Social Security Convention at a glance

Background Until December 31, 2020, social security coordination between Switzerland and the United Kingdom was still governed by Regulations (EC) No. 883/2004 and (EC) No. 987/2009, applicable under the FMPA. In the absence of a new agreement, this regime ended on January 1, 2021. Coordination was provisionally ensured through the applic...

More flexibility retated to the refund of swiss withholding tax for private individuals (Update 2022)

On 4 December 2019, the Federal Tax Administration published Circular No. 48 on new conditions for entitlement to withholding tax refund for individuals. As a reminder, withholding tax, is a tax levied at source at a rate of 35 %, especially known to impact open and deemed dividend distributions from Swiss companies. Its primary purpose is to pr...

Post-Brexit Agreement: immigration and social security coordination

Issued by Pauline Nicod, Senior Consultant, Global Employer Services, Benjamin Chessex, Manager et Burim Asani, Consultant, Corporate Tax & Private Client Services On April 27, 2021, the European Parliament approved the Trade and Cooperation Agreement between the United Kingdom (UK) and the European Union (EU). The agreement entered into for...

Cryptocurrency: tax treatment in Switzerland

In recent years, cryptocurrencies have gained a reputation for being innovative, feature-rich and having the potential for large returns. The success of cryptocurrencies, particularly Bitcoin, which has received the most media coverage, has naturally led to questions concerning their value and tax treatment. At the time of writing, Swiss tax law ha...

Lausanne’s team has moved to a new office to accommodate RSM Switzerland’s growth!

RSM Switzerland is delighted to announce that our Lausanne team has moved to a great new place to accommodate our growth! Our firm keep growing despite current uncertain times, which acknowledge the commitment of our great people and the differentiators recognized on our market. Our new larger space is next to the prior one, twice...

Tax reform on Swiss employment withholding tax: what’s new in 2021?

The new Federal Law on withholding tax on employment income will enter into force on January 1st, 2021 and includes a whole series of new provisions. What new challenges will Swiss taxpayers and employers have to face and how to best be prepared for it? We provide you hereafter with the key elements of the reform. The ultimate rational behind th...

Additional level of transparency under DAC6: mandatory automatic exchange of information

As tax-planning structures being more and more sophisticated, the tax authorities are struggling against tax base erosion. In that respect, the European Union (EU) recently introduced additional measures to increase the level of transparency in order to better detect potential aggressive cross-border tax arrangements. Through the Directive 2018/822...

Demerger of a holding company? Beware of tax implications

If you are a swiss resident and privately own a company, you probably know its sale will generate a tax-free capital gain. Yet, you may have structured your investments through a holding company as it has the benefit to avoid double taxation of the dividends at the shareholder’s level and allow the reinvestment of these dividends in other project...

Board of directors members or bearer shares holder? It’s time to act

Since November 1st, 2019, the Federal Council brought into force the Federal Act on Implementation of Recommendations of Global Forum on Transparency and Exchange of Information for Tax Purposes Henceforth, bearer shares are permitted only for companies that have equity securities listed on a stock exchange or if bearer shares are structured as ...

Properties with divided ownership (ppe) – are you registered to vat ?

The purpose of this article is to warn property owners and property management agencies of a risk which, for wrongly informed taxpayers, may have serious consequences. This newsletter is addressed to co-owners of commercial buildings who have chosen to opt for VAT registration and more particularly to the real estate agencies who manage “prope...

More flexibility retated to the refund of swiss withholding tax for private individuals

On 4 December 2019, the Federal Tax Administration published Circular No. 48 on new conditions for entitlement to withholding tax refund for individuals. On 4 December 2019, the Federal Tax Administration published Circular No. 48 on new conditions for entitlement to withholding tax refund for individuals. As a reminder, withholding tax, is a...

Tax reform and financing the statutory pension insurance (TRFPI) Approval

As already mentioned multiple times in our newsletters, and especially in our newsletter on this topic from December 2018, Swiss population was invited to vote on Mai 19, 2019 on the TRFPI project and this project has been approved! TRFPI project is an amended version of the previous third corporate tax reform (CTR III) and tax project 17 (TP17). T...

Information on the Mail Order Scheme as of 1 January 2019

With the partial revision of the Value Added Tax Act, foreign companies operating in the mail order business are to be treated on an equal footing with companies domiciled in Switzerland. The current unequal treatment results from the fact that no VAT is levied on imports of goods (import tax) if the tax amount is five francs or less (so-calle...

Tax project 17 (TP17) – Tax reform and financing the statutory pension insurance (TRFPI)

Report of the situation As already mentionned multiple times in our newsletters, the Swiss Confederation has been working on a corporate tax reform for several years now. Starting with the third corporate tax reform (CTR III) which had been rejected by the Swiss people at the beginning of 2017, followed by the tax project 17 (TP17) that finally ...

The taxation of cryptocurrencies

The cryptocurrencies reach a high level of recognition in recent years for their innovation, their function and the potential gains they offer. The success of cryptocurrencies and in particular the Bitcoin, has generated questions from individuals and from the states concerning the computation of their value and their tax treatment. Several states,...