Tax

Verlustverrechnung bei der ZH Grundstückgewinnsteuer: Beseitigung des Standortnachteils auf der Kippe

Eine seit langem diskutierte Gesetzesänderung, die eine steuerliche Schlechterstellung von Zürcher Unternehmen beseitigen will, kommt nun vors Volk. Nachdem der Zürcher Kantonsrat am 23. Oktober 2017 die Gesetzesvorlage abgesegnet hatte, hat die Alternative Liste mit 4‘038 gesammelten Unterschriften am 3. Januar 2018 das Referendum eingereicht.
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Tax Reporting and Tax Reclaim: Collaboration with SIX

KPMG Switzerland and SIX Securities Services are bundling their tax expertise. These two companies will be offering banks a comprehensive range of services relating to withholding tax exemptions and refunds as well as tax reports for foreign clients, all through a shared interface.
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What the US Tax Reform means for Expat Americans

On the 20th of December, President Trump hosted an array of Republican Congressmen and Congresswomen at the White House to celebrate the successful passage of the Tax Reform Bill, the most sweeping reform of the U.S. tax system in over 30 years.
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US Tax Reform: What should Swiss groups do now?

The die is cast! After weeks of busy discussion and negotiations, the US Congress voted to approve the “Tax Cuts and Jobs Act” (H.R. 1). The changes represent the most significant and fundamental tax reform in the US in over 30 years.
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Country-by-Country Reporting: Voluntary filing for FY16 due 31 December 2017

Filing Country-by-Country Reports (CbCR) for 2016 tax year is due until 31 December 2017 for multinationals with financial years beginning on 1 January of the calendar year.
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Becoming a Swiss citizen: What the upcoming changes to the Swiss Citizen Act mean for you

Recent amendments to the Swiss Citizen Act aim to facilitate the application process and reduce cantonal discretion as of 1 January 2018. One major change: Application will be restricted to C-permit holders as residents holding a B-permit will no longer qualify for naturalization.
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