Tax

Swiss pension funds pay too much VAT

In institutional fund management business, fund managers often receive their management fees directly from the investors in the fund (e.g. Swiss pension funds) rather than from the fund itself. Previously, the payment of these fees triggered Swiss VAT (currently 7.7%), albeit incorrectly.
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Projet fiscal 17 – Le Conseil des Etats décide de mesures supplémentaires pour la réforme de l’imposition des entreprises

Suite à la publication du Message du Conseil fédéral concernant le Projet fiscal 17 le 21 mars 2018, le Conseil des Etats, a débattu du projet de loi le 7 juin 2018. Suivant la proposition de sa Commission de l’économie et des redevances, il a étoffé le projet avec des mesures supplémentaires.

Tax Proposal 17 – Council of States launches further measures for the corporate tax reform

After the Swiss Federal Council has published its dispatch on the Tax Proposal 17 on 21 March 2018, the legislative proposal has been discussed in the first chamber of the Parliament (Council of States) on 7 June 2018. The Council of States has approved the application of its economic commission.
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Clarity on Swiss Taxes – Beyond limits

When it comes to tax and business, Switzerland remains competitive on the global tax stage, as confirmed by KPMG’s latest “Swiss Tax Report 2018” which compares corporate and income tax rates in 130 countries as well as all 26 cantons.
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Projet Fiscal 17 – Le Conseil fédéral publie le message pour le Parlement

En date du 21 mars 2018, le Conseil fédéral a présenté le message relatif au Projet Fiscal 17 (ci-après «PF 17»). Le Conseil fédéral a souligné la nécessité du PF 17 afin de maintenir la compétitivité de la Suisse tout en garantissant la création de valeurs, d’emplois ainsi qu’en préservant les recettes fiscales.
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Tax Proposal 17 – Federal Council releases dispatch to parliament

On Wednesday 21 March 2018, the Swiss Federal Council published its dispatch on the Tax Proposal 17. The federal Council clearly stated the necessity of the Tax Proposal 17 in order to maintain Switzerland’s position as a competitive business location, to support value creation, jobs and tax revenues in Switzerland.
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