Winners of games of chance have two reasons to rejoice. Not only have they won a large sum of money with no or a miniscule contribution, but the lucky ones are also allowed to transfer their winnings to the bank without paying (almost any) income and withholding taxes. As of 1 January 2019, the rules regarding the taxation of winnings were amended.
«The abolition of the marriage penalty» - ever since the referendum of 28 February 2016, this term has been universally known. Ist popularity has not declined since the lost referendum and has been on
everyone's lips again since 10 April 2019.
On 25 January 2019, the Federal Tax Administration (FTA) published the annual statistical comparison «Tax burden 2018: international comparison. Tax rates and tax/GDP ratios in different OECD-countries».
The abolition of the imputed rental value - an old topic is suddenly on everyone's mind again. For years, this idea has occupied the tax policy discussion without having achieved any real progress. The chance that this relic from the Second World War will be abolished is within reach. In the following we show you the development and implications of this system change.
On 11 April 2018, the Federal Council decided to enact the Federal Law on the revision of the withholding tax on earned income and the associated amendments to the ordinances as of
1 January 2021. The long waiting period is mainly due to the fact that the cantons and concerned economic sectors should be given sufficient time to adapt to the changes.
On 19 January 2018, the Federal Tax Administration (FTA) published the annual statistical comparison «Tax burden 2017: international comparison. Tax rates and tax/GDP ratios in different OECD-countries».
The Federal Tax Administration (FTA) has calculated and announced the tax burden for cantons and municipalities for the year 2016.
A comparison of Switzerland's Lump-sum Taxation for Individuals and Great Britain's «Resident but Non-Domiciled».
The term “lump sum taxation” is used to describe the special taxation regime applicable to foreign individuals resident in Switzerland different from the ordinary Swiss income- and wealth tax system.
Many Swiss have invested in securities and trade directly or indirectly at the stock exchange with parts of their savings. These investment activities may lead to profits but also to losses.
On 19 May 2019, the Swiss people adopted the Federal Act on Tax Reform and AHV Financing (TRAF) with 66.38% of votes in favour. The core of the reform was the abolition of the tax privileged special status for holding companies, mixed companies and domiciliary companies.