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Swiss Federal Court rules on tax neutrality of Real Estate Asset Swap in favour of Occupational Pension Scheme

Switzerland - April 11 2022 Swiss Social Security is based on a three-pillar system, of which compulsory and voluntary savings exist under the second pillar (legally known as…

Switzerland | Upcoming Amendments to Federal VAT Act

Switzerland - August 25 2017 On 2 June 2017, the Swiss Federal Council set the agenda for a partial revision of the Federal Act on VAT. The partial revision makes a number of…

Fabien Liegeois

Federal Court confirms VAT on deemed service charge for strategic management of Swiss Holding Companies

Switzerland - April 24 2017 By judgement dated 11 January 2017, the Swiss Federal Court (which is the highest instance in Switzerland) confirmed the practice of the Swiss…

Opportunity for Refund of Late Interest charged on Failed Withholding Tax Notifications

Switzerland - February 14 2017 Switzerland levies federal withholding tax at the rate of 35% on certain capital income, including dividend distributions of Swiss corporations. The…

David Schuler

Switzerland - Federal Court confirms Refund of Withholding Tax for Investments held through Collective Investment Schemes

Switzerland - December 28 2016 By judgement dated 15 September 2016, the Swiss Federal Court overturned a decision of the Federal Tax Administration which had rejected the claim…