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Results: 1-10 of 14

FATCA implementation in Switzerland a general overview

  • Froriep Renggli
  • -
  • Switzerland, USA
  • -
  • April 30 2013

On 18 March 2010, the U.S. Hiring Incentives to Restore Employment Act of 2010 (known as the Hire Act) amended the U.S. Internal Revenue Code of 1986

Lump sum taxation

  • Froriep Renggli
  • -
  • Switzerland
  • -
  • March 31 2013

Despite some headwinds, Switzerland still offers foreigners the possibility of paying tax essentially based on their living expenses rather than

Swiss residents taxed on a lump sum: France hardens its tone

  • Gibson Dunn & Crutcher LLP
  • -
  • France, Switzerland
  • -
  • January 8 2013

As of January 1, 2013, the Swiss residents taxed on a lump sum basis ("forfait regime") will no longer benefit from the provisions of the tax treaty

Undisclosed Swiss bank accounts make for not such a happy new year!

  • Olswang LLP
  • -
  • Switzerland, United Kingdom
  • -
  • December 5 2012

It’s December already

Swiss Cooperation Agreement

  • Squire Sanders
  • -
  • Switzerland, United Kingdom
  • -
  • November 30 2012

It is announced that the agreement with Switzerland will be coming into force on 1 January 2013

Swiss co-operation agreement

  • Squire Sanders
  • -
  • Switzerland, United Kingdom
  • -
  • April 30 2012

It may be remembered from earlier Tax Bulletins that the UK and Switzerland have signed a cooperation agreement whereby UK residents who have funds in Switzerland will suffer a substantial one off charge on their funds of up to 34 and a withholding tax on all future income and capital gains

Switzerland responds to Wegelin indictment and DOJ’s relentless pursuit of offshore bank account information

  • Sheppard Mullin Richter & Hampton LLP
  • -
  • Switzerland, USA
  • -
  • March 19 2012

On February 2, 2012, Wegelin & Co., Switzerland’s oldest private bank, became the first overseas bank to be indicted by the United States for aiding tax fraudbut it may not be the last

Recent developments for the fourth quarter 2011

  • Baker & McKenzie
  • -
  • Canada, China, Denmark, European Union, France, Germany, Ireland, Italy, Japan, Netherlands, Switzerland, United Kingdom, USA
  • -
  • March 15 2012

The end of the year and beginning of a new year is always a busy time for us, as it is for most of our clients

Another catch-22 for Swiss accountholders

  • Morvillo Abramowitz Grand Iason & Anello PC
  • -
  • Switzerland, USA
  • -
  • January 12 2012

In recent months, at least one Swiss bank has sent letters notifying its U.S. customers that the Internal Revenue Service has submitted a request to the Swiss Federal Tax Administration (SFTA) seeking account records pursuant to a 1996 Convention between the United States and Switzerland

CanadaSwitzerland: double tax treaty to meet OECD's standard on information exchange

  • Gowling Lafleur Henderson LLP
  • -
  • Canada, Switzerland
  • -
  • May 4 2011

On October 22, 2010 the Government of Canada and Swiss Federal Council signed a protocol (“Protocol”) to amend the 1997 Convention between Canada and Switzerland for the Avoidance of Double Taxation with Respect to Taxes on Income and on Capital (“Convention”