Tax

Stellvertretende Liquidation – ein Steuerrisiko für Immobiliengesellschaften

Die ‚stellvertretende Liquidation‘ ist ein Konzept der Eidgenössischen Steuerverwaltung, mit dem Steuerumgehungen insbesondere beim Verkauf von (Immobilien-)Gesellschaften aufgegriffen werden sollen.
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US Tax Reform: what to expect for Swiss groups and IHQ?

The timing of enactment is anyone’s guess. Based on President’s Trump statements and the fact that the tax reform is very high on the priorities list of the Republican Party, things may move forward rapidly. A draft bill could be released by The House of Representatives within the next month or two.
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BEPS and the “No” to the Swiss Corporate Tax Reform III

The Swiss people voted “No” on the proposed Corporate Tax Reform III on 12 February 2017. What does this mean for Switzerland’s position on and implementation of BEPS? Generally speaking, there is very little or no direct impact, and in particular Action 13 with CbCR is not affected at all.
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CTR III – The Swiss federation and cantons must go back to the drawing board

The corporate tax reform, recommended by Federal Council, Parliament and 25 cantonal governments, did not find a majority in the Swiss public. The demand of companies for restoration of legal certainty and the pressure of the EU on the abolishment of the cantonal tax status continues.
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Driving tax transformation

Moving towards centralization, standardizing operations and using more tax technology solutions: The race to redesign tax operating models is well underway. Executives and tax leaders around the world are driving transformation in general and especially for tax.
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Value Added Tax Law: elimination of competitive disadvantages of Swiss companies

The partial reform of the Federal Value Added Tax Law is intended to eliminate the competitive disadvantages of Swiss companies. The changes will come into effect on 1 January 2018. Which sectors are affected, and what are the implications for foreign companies that have business activities in Switzerland?
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