RSM Switzerland
Languages

Languages

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

News articles

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

6 August 2020
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

30 July 2020
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

29 June 2020
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...

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. Other than the Nobel Peace Prize money that he pledged untouched to his Estate for...

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. In that case, the VAT registration has an economic impact and, more precisely, a cost-effective choice. Indeed, the...

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

27 May 2020
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 ?

20 May 2020
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

20 May 2020
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

23 May 2019
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

16 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)

16 January 2019
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

10 September 2018
The ryptocurrencies 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, ...

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. To understand what these enterprises would expect from the reform and what the impact of it might be for them, RSM, the 6thlargest network of tax, ...

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. The revised federal project of the RIE III has recently been released for consultation (please see https://www.rsm.global/switzerland/news/ctr-iii-new-project-federal-council-h...

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. The modification of the VAT rates is the result, on the one hand, of the refusal of the Swiss population of a new financing of retirement program proposed by the government and, on the other hand, of the end of the actual financing program of the ...

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. The main amendment targets the tax liability of foreign companies to Swiss VAT and certain Swiss companies which were exempt...

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. Following the failure of the CTR III, the Federal Council set up a steering body composed of re...

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. Through this expansion of the automatic exchange of information, the States which host the parent company or a subsidiary concerned by a ruling of a foreign State will automatically be informed of the tax agreements made between the companies of ...

Echange automatique de rulings Refonte de l’ordonnance sur l’assistance administrative fiscale (OAAF)

8 March 2017
L’échange automatique de rulings constitue un pas de plus vers la transparence fiscale internationale. Grâce à cet élargissement de l’échange automatique d’informations, les Etats qui possèdent la société mère ou une société affiliée touchée par le ruling d’un Etat étranger pourront automatiquement connaître certains accords ...

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: The abolition of the special tax status (holding companies, mixed companies, domiciliary companies, etc.); The introduction of the I...

Corporate tax reform III (CTR III) Geneva

10 November 2016
The Geneva strategy for the RIE III becomes finally a reality! (For more informationregarding the subject, please see our other newsletters on this topic). In answer to the corporate tax reform, the Government of the Canton of Geneva takes the decision to set a single rate of 13.49%. This rate was chosen because of the strategic advantages it of...

Corporate Tax Reform III

14 January 2016
Genesis of the reform The Federal Tax Harmonisation Act in its article 28 provides for special tax regimes for companies subject to income tax. It allows for a very favorable tax treatment for companies that have little to no business activity within Switzerland, since their income deriving from foreign activity is largely exempted from taxation...
Events

Are you Uber curious? An evening with Uber General Manager Steve Salom

Thursday, March 12th, 17:30 to 22:30
RSM Switzerland is the exclusive sponsor of upcoming event organized by Executives International. Executives International will hold an exclusive event for our members and their guests on March 12, 2020, to meet and put questions to Steve Salom, Uber General Manager for Switzerland, France, and Austria. While Uber, the international ride-shar...