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Tax Newsletter

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.

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.

Hidden tax benefits with real estate

6 March 2020
When it comes to taxes, property owners have more room to maneuver. In contrast to tenants and those who keep their savings in the bank or in the form of cash, they have several advantageous options. At the same time, there are also pitfalls that real estate owners should be prepared for.

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 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.

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:

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).

Final vote of the Federal Parliament on the corporate tax reform III (CTR III)

10 July 2016
For more background, we invite you to revert to our newsletters from January 2016 and April 2016 on the same topic

Corporate Tax Reform III

14 January 2016
Genesis of the reform

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