Schweizer Steuerlandschaft vor grundlegenden Veränderungen

Das aktuelle «Clarity on Swiss Taxes» von KPMG, welcher die Gewinn- und Einkommenssteuersätze in 130 Ländern und allen 26 Schweizer Kantonen vergleicht, zeigt durchschnittlich minimale Steuersatzsenkungen auf der Ebene der juristischen Personen und minimale Erhöhungen auf der Ebene der natürlichen Personen.

Update on Swiss Principal Structures 2015

The IG Principal had a first meeting with the Swiss Federal Tax Authorities (SFTA) last year where some points of the new guidelines regarding the Swiss principal structures were still left open. In February this year IG Principal had a second meeting where most points have been discussed.

Tax transparency: Automatic Exchange of Information from 2017 onwards

Switzerland and the EU agreed on 19 March 2015 that the automatic exchange of information will enter into force in 2017. What are the consequences of this agreement?

India Union Budget 2015 – Confidence and economic growth in India

On 28 February 2015, the new Government of India, represented by the Finance Minister, Mr. Arun Jaitley, announced its first full year budget 2015. While there does not seem to be any major changes on the direct tax front, the focus of the budget is to provide confidence in the tax system and to inspire economic growth.

Revised double tax treaty with Italy signed

The Federal Council signed the Protocol of Amendment for the DTT between Switzerland and Italy on 23 February 2015. This revision will open the door to administrative assistance requests in accordance with the OECD standard and any currently non-compliant Italian clients of Swiss banks must make a voluntary disclosure as soon as possible.

Company car update: EU tightens rules for 1 May 2015

Cross-border rules for company cars have recently caused a lot of confusion. The EU has now responded and explained the rules in more detail - and unfortunately it also tightened them. A transitional period to adjust to the new rules applies until 1 May 2015.
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