The Young Swiss Socialists have launched the "For the Future" initiative, which aims to introduce a 50% federal tax on inheritances and gifts where the taxpayer's total wealth exceed CHF 50 million in order to finance the ecological transition and a sustainable future.
Our newsletter provides you with concise information on HR and Global Mobility news and developments in the areas of tax, social security, payroll, labour law and immigration.
On 17 July 2024, the Federal Supreme Court made a landmark decision in the case 9C_690/2022. The legal issue revolved around the correct application of the so-called safe harbor interest rates for loans between related parties After a taxpayer deviated from the FTA's published safe-harbour interest rates, the case was taken to the last instance.
In early September 2024, the Swiss Federal Council announced the introduction of the IIR International Supplementary Tax (IIR) as of 1 January 2025. The IIR will complement the Swiss Qualified Domestic Minimum Top-Up Tax (QDMTT) which has been in force since 1 January 2024, while the second international supplementary tax, the Undertaxed Payments Rule (UTPR), will be postponed until further notice.
In its decision 9C_192/2024 of 3 July 2024, the Federal Supreme Court dismissed the appeal filed by a Geneva-based company specialising in auditing and tax consultancy. The company requested the deduction of a provision for accrued vacation amounting to CHF 250,000. The Court ruled that this provision did indeed constitute a charge for future risk and that, as such, it was not justified by business...
In recent years, the growth of e-commerce and digital platforms has changed the global commercial landscape. At the click of a mouse, thousands of foreign suppliers can access the Swiss market without paying local VAT on the goods they provide.
In this third article in our series on best practice, we have decided to focus on acknowledgement of debt and their benefits. Of course, there are other ways to increase the chances of recovering a debt, such as requesting payment in advance, using standard terms and conditions, or issuing formal notices, but these will not be discussed here.
In its recent decision (BGer ruling 9C_459/2023) dated 31 July 2024, the Swiss Federal Supreme Court addressed the interpretation of the VAT exemption for "brokerage services" in the financial sector pursuant to Art. 21 para. 2 no. 19 let. e of the Swiss Value Added Tax Act (VAT Act). The Swiss Federal Supreme Court had to determine the VAT treatment of intermediary services when the underlying transaction...
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