Sustainable tax planning and a harmonious relationship between the tax authorities and taxpayers mean that Switzerland retains an attractive corporate tax system, believe Pascal Hinny and Jean-Blaise Eckert of Lenz & Staehelin.
Corporate Tax Reform III is the starting point for the continuing development of the tax attractiveness of Switzerland in a politically challenging environment, believe Armin Marti and Remo Küttel of PwC.
The Swiss authorities should think carefully about issues such as taxpayers’ rights as it brings in changes to the criminal tax law, believes Pietro Sansonetti of Schellenberg Wittmer.
New legislation on the tax treatment of employee participation plans focuses especially on cross-border situations and stipulates strict reporting duties for employers, explains Rolf Wüthrich of burckhardt.
Intellectual property (IP) and its effective management are a main competitive element and major value driver for today’s global enterprises, explain Reto Savoia, Jackie Hess and Nicolai Fischli of Deloitte.
Only by undertaking a sustainability review will multinationals ensure they are getting the maximum operational and tax compliance benefits from their Principal Company Structure in Switzerland, believe Carl Bellingham and Darioush Zirakzadeh of PwC.
When investors in Swiss real estate set up a tax-efficient investment vehicle, they should have one eye on the sale of the investment in the future, says Reiner Denner and Christoph Frey of KPMG.
Oliver Jaeggi and Dieter Weber, of Tax Partner – Taxand, explain that tax competition, the abolition of the issuance stamp duty on debt capital and a wide and growing tax treaty network are examples of how Switzerland has maintained the attractiveness of its tax system.
Taxpayers providing intra-group financing from or into Switzerland need to consider how the Swiss safe harbour interest rates might apply, point-out Hans Rudolf Habermacher and Diego Weder of Deloitte.
Niklaus Honauer, of PwC, underlines the advantages of Swiss VAT rules and points out the dangers in making changes, particularly in how collective investment schemes are treated.