Switzerland – Revision of Withholding Tax Ordinance will come into effect in 2021

The Swiss Federal Council released a circular on the revised federal withholding tax laws, providing a commentary and practical guide to these new rules. Read about these new rules in our blog.

Protocol to the Swiss-U.S. Double Tax Treaty

After being blocked for a decade, the 2009 Protocol to amend the Swiss-U.S. Double Tax Treaty (“Treaty”) is likely to be subject to a vote in the U.S. Senate during August. Read about the key consequences for Swiss Financial Institutions (“SFI”) in this article.

Das Freiburger Stimmvolk befürwortet kantonale Steuerreform

Das Freiburger Stimmvolk hat am 30. Juni 2019 die kantonale Steuerreform mit 55.8 Prozent angenommen.

New AEOI reportable jurisdictions for Switzerland

Switzerland plans to add 19 new jurisdictions to its list of reportable jurisdictions for AEoI purposes, with first reporting in 2021.

Are Swiss banks compliant with the QI Regime?

Find out the key findings from KPMG's recent survey of banks in Switzerland concerning the Qualified Intermediary (QI) regime for the withholding of US taxes.

What to know about the EU Mandatory Disclosure Rules (DAC 6)

On May 25, 2018, the most recent amendments to the Directive on administrative cooperation in the field of taxation (“DAC 6”), which introduce mandatory disclosure requirements for tax intermediaries and relevant taxpayers. EU Member States have until December 31, 2019 to change their domestic law, which will be applicable from July 1, 2020.