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DAC 6 - Overview

European Union, Switzerland - November 17 2020 With DAC 6, the European Union (EU) aims to prevent potentially aggressive tax planning arrangements. In this context, the reporting obligation…

Dr. Hagen Luckhaupt, Dr. Samuel Bussmann.

DAC 6 - reporting obligation already fulfilled?

European Union - October 19 2020 To prevent potentially aggressive tax planning models, the European Union (EU) has tightened the transparency and disclosure requirements for…

Dr. Hagen Luckhaupt, Dr. Samuel Bussmann.

Withholding tax on Old Age Insurance contributions?

Switzerland - December 21 2020 The legislative changes for withholding tax are diverse. Those changes also affect the reimbursement of Old Age and Survivors Insurance (‘OASI’)…

Cagla Arslan, Christoph Rechsteiner, Dr. Hagen Luckhaupt.

Capital gain tax for mixed donations in the Canton of Zug

Switzerland - September 7 2020 Im Kanton Zug wurde mit Urteil vom 20. Februar 2020 des Verwaltungsgerichts entschieden, dass eine einheitliche Praxis betreffend des Steueraufschubs…

Andreas Müller, Christina Stocker.

No amendments in Tax Law regarding DLT/Blockchain

Switzerland - July 13 2020 The report of the Federal Department of Finance concludes that the tax law needs no amendment regarding Blockchain and distributed ledger technology…

Thomas Linder.