All material subject to strictly enforced copyright laws. © 2022 ITR is part of the Euromoney Institutional Investor PLC group.

Looking forward to growth – ITR’s Switzerland Special Focus launched

editorial.jpg

ITR has partnered with leading tax advisors to provide insights into Switzerland’s tax landscape in 2022 and beyond.

Click here to read the 2022 Switzerland Special Focus guide 

Switzerland, like so many countries across the globe, has slowly been emerging from the harsh impact of COVID-19. COVID-19 continues to raise uncertainty but there is hope that the global economy is making a slow recovery.

The Swiss economy is expecting to reach higher than average growth in 2022, according to the State Secretariat for Economic Affairs. The future is looking positive.

With this in mind, ITR has partnered with three leading firms to bring you an exclusive experts’ insight into some of the most significant tax-related developments in Switzerland in 2022.

The Swiss Federal Tax Administration has published two circulars outlining the safe harbour interest rates applicable for 2022. burckhardt’s article provides an insight into the interest rates that are applicable to advances or loans and consider the consequences of non-compliance.

Withholding tax on newly issued bonds is expected to be abolished in Switzerland on January 1 2023. Deloitte Switzerland’s article explains why the withholding tax and stamp duty reform is making the debt capital market even more attractive.

Tax Partner AG - Taxand Switzerland's article focusses on selected aspects of pillar two looking specifically at the impact of the GloBE rules in Switzerland including Switzerland’s attractiveness as a business location, and the ambitious timeline set by the OECD for implementing the GloBe rules.

We hope you enjoy delving deeper into these topics, written by leading tax experts, in our tenth Switzerland Special Focus.

Click here to read the 2022 Switzerland Special Focus guide 

More from across our site

The state secretary told the French press that the country continues to oppose pillar two’s global minimum tax rate following an Ecofin meeting last week.
This week the Biden administration has run into opposition over a proposal for a federal gas tax holiday, while the European Parliament has approved a plan for an EU carbon border mechanism.
Businesses need to improve on data management to ensure tax departments become much more integrated, according to Microsoft’s chief digital officer at a KPMG event.
Businesses must ensure any alternative benchmark rate is included in their TP studies and approved by tax authorities, as Libor for the US ends in exactly a year.
Tax directors warn that a lack of adequate planning for VAT rule changes could leave businesses exposed to regulatory errors and costly fines.
Tax professionals have urged suppliers of goods from Great Britain to Northern Ireland to pause any plans to restructure their supply chains following the NI Protocol Bill.
Tax leaders say communication with peers is important for risk management, especially on how to approach regional authorities.
Advances in compliance tools in international markets and the digitalisation of global tax administrations are increasing in-house demand for technologists.
The US fast-food company has agreed to pay €1.25 billion to settle the French investigation into its transfer pricing arrangements over allegations of tax evasion.
HM Revenue and Customs said the UK pillar two legislation will be delayed until at least December 2023, while ITR reported on a secret Netflix settlement and an IMF study on VAT cuts.
We use cookies to provide a personalized site experience.
By continuing to use & browse the site you agree to our Privacy Policy.
I agree