Switzerland: Swiss-US double tax treaty protocol enters into force Brandi Caruso and Robin King of Deloitte summarise the notable changes introduced under the recently ratified 2009 protocol to the Swiss-US double tax treaty. By Robin King & Brandi Caruso October 15 2019
Switzerland: The Swiss Federal Council begins Swiss withholding tax reform André Kuhn and Robin King of Deloitte evaluate the Swiss Federal Council’s proposed reforms to the Swiss withholding tax system. By Robin King August 29 2019
Switzerland: Swiss corporate tax reform bill to apply from 2020 Swiss voters approved the Swiss tax reform and AHV Financing Bill. With headline tax rates of 12%-14% in most cantons, which can be reduced to as low as 9% with... By Jacques Kistler & René Zulauf July 10 2019
Switzerland edges closer to reforming withholding taxes In the course of its March 8 2019 meeting, Switzerland's Federal Council took note of an expert board's report and its recommendations for reforming Swiss withholding taxes (WHTs). By Robin King & Seda Bastas May 28 2019
Swiss banks, value-adding, and tax suitable services Most banks make it a policy not to provide tax advisory services, even though there are no regulatory prohibitions to do so in Switzerland, the UK or US. By Brandi Caruso & Karim Schubiger March 13 2019
Switzerland: Swiss corporate tax reform to be subject to a referendum Switzerland's Tax Reform and AHV Financing Bill (TRAF, formerly known as Swiss Tax Reform 17 and Swiss Corporate Tax Reform III) will officially be subject to a referendum, as a... By Jacques Kistler & René Zulauf January 28 2019
Switzerland: New Swiss Principal Company and Swiss Finance Branch rulings to be phased ... Switzerland is phasing out principal company and finance branch rulings as part of broader tax reform. By Jacques Kistler & René Zulauf December 12 2018
Switzerland: EU DAC6 mandatory disclosure rules – why should Swiss intermediaries care? On June 25 2018, an amendment to Directive 2011/16/EU (DAC6), came into force, which may have a significant impact on Swiss entities. October 15 2018
New guidelines that allow for deducting equity incentive programme expenses in Swiss st... The Federal Tax Administration has issued a new circular letter (number 37A), which confirms the existing practice of the majority of cantons for the deductibility of equity incentive expenses. August 24 2018
Switzerland: Swiss corporate tax reform 2017: Swiss Senate approves revised version of ... On June 7 2018, the Swiss Senate passed the revised so-called Swiss Corporate Tax Reform 17 Bill following the recommendations of its Ways and Means Committee. By Jacques Kistler & René Zulauf July 12 2018
