18 March 2019

Reform of Swiss Withholding Tax - Paying Agent Tax?

Report of the expert group set up by the FTA released

The seemingly never-ending work on a reform of the Swiss withholding tax has reached another intermediate stage. Following the withdrawal of the federal popular initiative "Yes to the protection of privacy" in January 2018, the expert group appointed by the Federal Department of Finance intensified its work and completed it in December 2018. Following the Federal Council's information session, the expert group's report* was released on 8 March.

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28 January 2019

Cross-border assignments from a social security and tax perspective

Cross-border assignment of employees to affiliate companies is a useful and common tool for international groups. However, to avoid unpleasant surprises, it is essential to structure such transfers correctly and to seek legal clarification at an early stage, not only from a Swiss immigration perspective, but also considering social security and taxes.

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05 July 2018

Relocation of business activities abroad: Tax consequences and risks

Businesses nowadays structure their value chain globally. In doing so entire operations, but sometimes only individual functions (sales activities, services provided etc.), can be transferred within a group; often across borders. Such relocations of functions within a group usually occur free of compensation and have so far rarely been taxed. Nevertheless, a cross-border business restructuring can already under the current legislation lead to tax consequences; particularly, if the transferring company is not compensated in line with market conditions.

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