23 May 2016
A Lessening of the Tax Law Challenges for Cross-border Work
Working in Switzerland is undoubtedly attractive and popular, and cross-border work is essential in our globalized world. However, receiving salary from different sources can present challenges: Where do I have to pay taxes on the money I earned abroad? Where do I pay the social security contributions? Double taxation agreements (DTA) help internationally active people have their income taxed in only one place. Social security law agreements try to protect the employee and co-ordinate the various social security systems. In EU / EFTA countries, therefore, all liabilities are payable at the place where the salaried employment took place.Read more
04 November 2015
Fresh wind in Location Promotion?
Revision of the regulation on the granting of tax concessions in the context of regional policy
Given the increasing pressure in international tax competition, Switzerland has taken the bull by the horns. By means of tax relief they hope to kill two birds with one stone. This should revitalize and promote less-favoured regions, thereby creating incentives for the settlement of foreign companies.Read more
20 July 2015
Taxes: Limiting the Travel Expenses Deduction
From 1 January 2016 also applies to for international weekly commuters
Unlike today, the so-called international weekly commuters who are domiciled abroad, but during the week work in Switzerland only returning home at weekends, will be limited in the extent to which they can deduct the travel costs of the weekly return journey. Whether a tariff correction is still worthwhile, has to be checked in each individual case.