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Searching Content indexed under Income Tax by Ruth Bloch-Riemer ordered by Published Date Descending.
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Lump-sum Taxation
Within the framework of the lump-sum taxation regime, Switzerland offers certain individuals the opportunity to be taxed based on their annual living expenses instead of their worldwide income and wealth.
Switzerland
9 Oct 2018
2
Der Lohnausweis Als Gefahrenherd
Der vorliegende Beitrag ruft die rechtliche Qualifikation des Lohnausweises und die damit verbundenen strafund steuerrechtlichen Risiken in Erinnerung, welche insbesondere in spezielleren Konstellationen von Bedeutung sind.
Switzerland
14 Feb 2018
3
A Multinational Survey Of The Treatment Of Income And Gains Of Individuals Who Change Residence – Switzerland Chapter
Individuals are residents for tax purposes in Switzerland when they have their tax domicile or tax residence in Switzerland.
Switzerland
21 Jun 2017
4
Salaire Déterminant Ou Dividende Exonéré De Charges Sociales?
Après les arrêts abondamment discutés du Tribunal fédéral 9C_837/2014 du 8 avril 2015 et 141 V 634 du 3 décembre 2015 sur la délimitation entre salaire déterminant et dividende exonéré de charges sociales
Switzerland
21 Apr 2017
5
Massgebender Lohn Oder Sozialabgabefreie Dividende?
Nach den viel diskutierten Bundesgerichtsentscheiden 9C_837/2014 vom 8.4.2015 und BGE 141 V 634 vom 3.12.2015 zur Abgrenzung zwischen massgebendem Lohn und sozialabgabefreier Dividende hat das Bundesamt für Sozialversicherung (BSV) in seinem Nachtrag 9
Switzerland
21 Apr 2017
6
Taxation Of Entertainers And Sportspersons Performing Abroad
Due to its central position within Europe, the high general standard of life, an excellent health-care system and a positive attitude towards sports, arts and culture, Switzerland...
Switzerland
27 Jul 2016
7
Swiss Voters Reject Introduction Of Swiss Federal Inheritance Tax – Current Cantonal Inheritance And Gift Tax System Remains Unchanged
After a controversial political debate, the Swiss voters have decided to reject the popular initiative to introduce a federal inheritance tax with a vast majority of 71.7% in the popular vote of 14 June 2015.
Switzerland
1 Jul 2015
8
Improvements To Expatriate Ordinance
On January 16 2015, the Federal Department of Finance (FDF) published the revised wording of the Expatriate Ordinance (ExpaV, SR 642.118.3) which will enter into force on January 1 2016.
Switzerland
15 May 2015
9
TAX NEWS: Modifications To The Expatriate Ordinance In Force As Of January 1, 2016
Whereas the possibility for expatriates to claim tax allowances for special professional expenses shall be maintained, certain restrictions will be implemented.
Switzerland
24 Apr 2015
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