Archive: Switzerland
![Swiss National Council rejects changes to the capital contribution principle [TAX ALERT]](http://tmagazine.ey.com/wp-content/uploads/2010/06/Search-NewsPicture.jpg "Swiss National Council rejects changes to the capital contribution principle [TAX ALERT]")
Swiss National Council rejects changes to the capital contribution principle [TAX ALERT]
May 13, 2013. Tags: capital, income tax, Switzerland, withholding tax
The Swiss National Council (first chamber of Swiss Parliament) has rejected a parliamentary initiative addressing the alleged loss of tax receipts due to the enactment …
United States and Switzerland: Swiss attorney and Swiss banker charged for conspiring to hide offshore bank accounts
April 25, 2013. Tags: Financial Services, offshore, Switzerland, United States of America
The US Department of Justice (DOJ) and the US Internal Revenue Service (IRS) have announced that a partner at a Swiss law firm (a dual …
Bulgaria ratifies tax treaty with Switzerland [TAX ALERT]
April 1, 2013. Tags: Bulgaria, double taxation, Switzerland, treaty
The Bulgarian Parliament ratified a new double taxation treaty (the treaty) between Bulgaria and Switzerland on 26 February 2013. Ratification is still pending in Switzerland and …
United States and Switzerland: Swiss bank sentenced for US tax evasion schemes
March 13, 2013. Tags: Financial Services, Switzerland, tax evasion, United States of America
The US Department of Justice (DOJ) has announced that, on 4 March 2013, a Swiss private bank (Wegelin & Co.) was sentenced in US District …
European Union, Germany and CJEU: the Schumacker principle applies to Swiss residents
March 6, 2013. Tags: CJEU, European Union, Germany, income tax, Switzerland
On 28 February 2013, the Court of Justice of the European Union (CJEU) gave its decision in the case of Katja Ettwein vs. Finanzamt Konstanz …
Switzerland: Federal Tax Administration announces safe haven interest rates for 2013
March 4, 2013. Tags: interest, Switzerland, tax administration, tax havens
On 25 February 2013, the Federal Tax Administration published two circulars and announced the safe haven interest rates applicable to shareholder and related party loans. Circular …
United States and Switzerland: FATCA agreement – US Treasury Department announcement
February 25, 2013. Tags: FATCA, Switzerland, United States of America
The US Treasury Department has announced that it signed a bilateral agreement with Switzerland to facilitate the implementation of the Foreign Account Tax Compliance Act …
Switzerland and United States: FATCA agreement signed
February 21, 2013. Tags: FATCA, Switzerland, United States of America
On 14 February 2013, the governments of the United States and Switzerland signed a bilateral agreement to improve international tax compliance and implement the withholding …
Jersey and Switzerland: exchange of information agreement initialed
February 19, 2013. Tags: information-exchange, Jersey, Switzerland
According to an update of 29 January 2013, published by the Jersey tax authorities, Jersey and Switzerland have initialed an exchange of information agreement relating …
Switzerland: Federal Supreme Court rules on existence of PE located in Cayman Islands
February 14, 2013. Tags: Cayman Islands, permanent establishment, Switzerland
In a recently published decision of 5 October 2012 (2C-708/2011), the Federal Supreme Court ruled on a case regarding the assignment of profits to a …
Germany: Federal Council objects again to Germany–Switzerland tax agreement
February 12, 2013. Tags: capital tax, Germany, income tax, investment, Switzerland
On 1 February 2013, the Federal Council (Bundesrat) refused again to approve the Germany–Switzerland tax agreement signed on 21 September 2011, concerning the future tax …
US District Court authorizes IRS summons on Swiss bank
February 6, 2013. Tags: Financial Services, income tax, IRS, Switzerland, tax evasion, United States of America
The US Federal District Court for the Southern District of New York has issued an order authorizing the US Internal Revenue Service (IRS) to serve …
Protocol to treaty between Luxembourg and Switzerland signed
January 29, 2013. Tags: capital tax, income tax, Luxembourg, Switzerland, treaty
On 11 July 2012, Luxembourg and Switzerland signed an amending protocol to the Luxembourg–Switzerland Income and Capital Tax Treaty (1993), as amended by the 2009 …
Amending exchange of letters to treaty between Switzerland and United Kingdom enters into force
January 23, 2013. Tags: exchange of letters, income tax, Switzerland, treaty, United Kingdom
On 19 December 2012, the amending exchange of letters, signed by Switzerland on 3 May 2012 and on 6 May 2012 by the United Kingdom, …
Argentina terminates three tax treaties
January 2, 2013. Tags: Argentina, Chile, Spain, Switzerland, treaty
The treaties terminated in 2012 are those with Switzerland, Spain and Chile. Each had benefits that the Argentine government believed had been excessively used to reduce taxes.
United Kingdom and Switzerland: amending exchange of letters to treaty ratified by United Kingdom
December 31, 2012. Tags: double taxation, international tax, Switzerland, treaty, United Kingdom
On 12 December 2012, the United Kingdom ratified the amending exchange of letters, signed by Switzerland on 3 May 2012 and on 6 May 2012 …
Germany and Switzerland: mediation committee recommends annulment of ratification bill for Germany–Switzerland tax agreement
December 21, 2012. Tags: capital tax, Germany, income, investment, Switzerland
On 12 December 2012, the mediation committee (Vermittlungsausschuss) could not reach a compromise on the Germany–Switzerland tax agreement signed on 21 September 2011. Previously, the Federal …
German 2013 Annual Tax Act and Business Tax Reform Act 2012 legislation not completed this year; Swiss / German Tax Agreement will not be ratified [TAX ALERT]
December 20, 2012. Tags: business tax, Germany, Switzerland, tax law, tax reform
On 25 October 2012, the German Parliament passed the 2013 Annual Tax Act and Business Tax Reform Act 2012. The German State Council (Bundesrat) refused on …
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