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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05 October 2017

Home-Office for Cross-border Commuters – a Minefield

If alternative forms of employment are offered in a cross-border context, this can lead to unforeseen legal consequences. For example, if a cross-border worker works from home in his home country for more than one day a week, there is a risk that:

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