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Dr. Daniel U. Lehmann

Bär & Karrer

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Securities Lending and REPOs: Amended Rules for Refund of Swiss Withholding Tax

USA, Switzerland - January 9 2018 There are no specific rules in Swiss tax law on securities lending and borrowing ("SLB") or REPO transactions. Such transactions were thus far...

Christoph Suter, Peter Reinarz.

Swiss 1020100 Non-Bank Rule

Switzerland - December 11 2017 Unlike many countries, Switzerland does not levy an interest withholding tax on interest paid on private and commercial loans (including on arm's...

Susanne Schreiber, Christoph Suter.

Swiss Guarantees and Securities

USA - October 26 2017 Generally, interest paid on loans are not subject to Swiss Withholding Tax ('WHT'). Interest on bonds and bank interest, however, are subject to 35...

Susanne Schreiber, Daniel Bader.

Tax News: Corporate Tax Reform III rejected by referendum

Switzerland - February 10 2017 On 12 February 2017, the Corporate Tax Reform III ("CTR III") was submitted to a referendum and rejected with 59.1. It is fair to assume that a new...

Paolo Bottini, Susanne Schreiber, Peter Reinarz, Daniel Bader.

Automatic Exchange of Information (AEOI): Publication of final AEOI-Guideline

Switzerland - January 19 2017 Yesterday, the Swiss Federal Tax Administration (SFTA) published the final version of the AEOI-Guideline in German as well as in French and Italian...

Dr. Ruth Bloch-Riemer, Daniel Bader.