Swiss Tax e-newsletter - March 2022
Discover the recent tax news in our newsletter (content in French)
Rental value: abolition of fictitious taxation?
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After several unsuccessful attempts, the abolition of the rental value is once again being discussed in Parliament. Indeed, the very principle of taxing a "fictitious" income has been questioned many times. This new attempt could be the right one... Let's take a look at the bill as it stands and the expected consequences. What are the advantages and disadvantages of this bill for landlords?
Reform of company law: towards flexibility of financing!
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The provisions of the reform of company law relating to changes in capital are subject to a delayed introduction, likely to be effective in 2023. They are intended to modernise the current law and provide flexibility in determining the capital structure.
New European VAT rules: beware of the implications for Swiss e-retailers!
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European VAT changes have been implemented for online sales (e-commerce). These changes have implications for Swiss businesses selling into the EU.
Six tips for properly preparing for a tax audit
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How to approach a tax audit with serenity and not in a hurry? This is a question that is often asked after the announcement of an imminent tax audit.
Tax eligible interest rates in 2022
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The Federal Tax Administration (FTA) has published the tax eligible interest rates on advances or loans for 2022.
Imports subject to French VAT: what changes from 1 January 2022
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From 1 January 2022, the collection of import VAT will be the responsibility of the Directorate General of Public Finances (DGFiP).