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16.12.2021
Taxation of cohabiting couples with children
Article on the taxation of cohabiting couples with children, focusing on family law maintenance between partners.
2.12.2021
Purchase and withdrawal of funds from the pension fund
A voluntary purchase into the pension fund is interesting for employed persons in many respects.
11.11.2021
BEPS 2.0 - Chronology on the taxation of the digital economy
In response to advancing globalisation and digitalisation, many states strengthened their cooperation. The OECD brings the efforts together.
30.9.2021
Tax evasion or penalty-free subsequent declaration?
The consequences of omissions in the ordinary assessment procedure for determining income and wealth tax at a glance.
14.9.2021
Taxation of separated parents
The marital community is taxed as a community compared to divorced or unmarried parents.
1.9.2021
Property taxes and start-ups
The provisions on the determination of assets in the case of a start-up company were newly regulated.
17.8.2021
Deductibility of disability-related costs
A look at the system of deductibility of disability-related costs may be worthwhile.
23.6.2021
Lump-sum taxes in Switzerland
Lump-sum taxation is a term for a taxation system for foreign persons in Switzerland outside the regular income & wealth system.
9.6.2021
OECD Tax Talk #18 - 4 March 2021
The agenda of the Tax Talk 18 included in particular an update on the developments of the taxation of the digitalised economy.
11.5.2021
Federal Court Decision: Crediting of Foreign Withholding Taxes for Mixed Companies
A landmark decision was made in the area of the crediting of non-reclaimable foreign withholding taxes for individuals.
28.4.2021
Tax risks Lump-sum expenses
On 20 October 2020, the Federal Supreme Court issued a decision regarding the tax treatment of lump-sum expenses.
13.4.2021
Luxury class business vehicles
Tax consequences of the distinction between "normal class business vehicles" and "luxury class business vehicles".
30.3.2021
Employee shareholdings - a challenge
Employee share ownership plans to promote employee engagement and retention come with challenges.
18.3.2021
Deduction of professional expenses in times of Corona
An overview of the effects of the "home office" on the professional expenses deduction in the 2020 tax period with a focus on the Cantons of Central Switzerland.
3.3.2021
Entitlement to treaty benefits (treaty clearance)
As a rule, profit distributions and non-cash benefits from Swiss corporations are subject to the 35% tax rate at WHT .
17.2.2021
Premature cancellation of the fixed-rate mortgage
Mortgages are important financing elements in the purchase of a home. There are different mortgage models.
20.1.2021
Taxable personal use (imputed rental value)
Questions regarding the taxation of imputed rental value repeatedly lead to disputes with the tax authorities.
6.1.2021
Asset deal vs. share deal
In the case of company sales, the fundamental question regularly arises as to how the transaction should be structured from a legal and tax perspective.
8.12.2020
Broker's commission for real estate gains tax
Ruling of the Federal Supreme Court on the sale of a 4.5-room maisonette flat at CHF 1,420,000 which was acquired for CHF 1,011,000.
3.12.2020
The new withholding tax regime in Switzerland
With the Federal Act on the Revision of the Withholding Tax on Income from Employment, the system of withholding taxation in Switzerland was revised.
19.11.2020
OECD Tax Talk #17 - 12 October 2020
The agenda of Tax Talk 17 included an update on the developments around the topic of taxation of the digitalised economy.
5.11.2020
Withholding tax when working from home
As a result of the Corona crisis, the traditional working model has come under heavy pressure and even the Federal Council recommends the "home office" model.
5.11.2020
Focus issue "Implementation of the TRAF"
Bucher Tax AG has written an article in the focus issue of zsis) on the Switzerland-wide implementation of TRAF .
23.10.2020
OECD Tax Talk #16 - 22 July 2020
The agenda of Tax Talk 16 included an update on developments in the field of taxation of the digitalised economy.
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The idea of individual taxation
Safe Haven interest rates for the year 2024
Cryptocurrencies and taxes - Update 2024
Extension of the loss offsetting period
Holding demerger
Private art collector or commercial art dealer?
Tax-free repayment of hidden capital contributions
International transfer pricing in Switzerland
Super-deduction for R&D; a little-noticed incentive instrument
Vote on the OECD minimum tax in Switzerland
Refund of Swiss WHT for persons abroad
Safe Haven interest rates for the year 2023
Management of real estate from a tax perspective
Real estate development from a tax perspective
Participation exemption in Switzerland
International transposition
Tax liability for foreigners with Swiss real estate
Vicarious liquidation
Old reserves practice
DTA between Switzerland and Saudi Arabia comes into force
Deduction of professional expenses in times of Covid-19 - Update 2022
DTA between Switzerland and Brazil enters into force
From crypto trader to securities trader?
Taxation of Staking, Lending and Liquidity Mining Income
Taxation of cohabiting couples with children
Purchase and withdrawal of funds from the pension fund
BEPS 2.0 - Chronology on the taxation of the digital economy
Tax evasion or penalty-free subsequent declaration?
Taxation of separated parents
Property taxes and start-ups
Deductibility of disability-related costs
Lump-sum taxes in Switzerland
OECD Tax Talk #18 - 4 March 2021
Federal Court Decision: Crediting of Foreign Withholding Taxes for Mixed Companies
Tax risks Lump-sum expenses
Luxury class business vehicles
Employee shareholdings - a challenge
Deduction of professional expenses in times of Corona
Entitlement to treaty benefits (treaty clearance)
Premature cancellation of the fixed-rate mortgage
Taxable personal use (imputed rental value)
Asset deal vs. share deal
Broker's commission for real estate gains tax
The new withholding tax regime in Switzerland
OECD Tax Talk #17 - 12 October 2020
Withholding tax when working from home
Focus issue "Implementation of the TRAF"
OECD Tax Talk #16 - 22 July 2020
Main tax domicile - a tricky business
Current international developments
What is Tax compliance?
OECD Tax Talk #15 - 4 May 2020
Income from participations in cooperatives
Divorce because of the AHV pension?
Tax calculator of the ESTV
OECD Tax Talk #14 - 31 January 2020
Economic COVID-19 Measures
Tax burden in Switzerland in comparison 2019
Deductions for third-party care costs
OECD Tax Talk #13 - 9 October 2019
Taxes and the Board of Directors
Tax evasion in the sale of real estate
A 19-year-old real estate agent?
Implementation of TRAF in the Cantons
Is the pillar 3a worth it for young people?
Tax planning for annual financial statements (German only)
Tax-free household goods or taxable assets?
Investments in environmental protection pay off
Forfeiture of the right to reimbursement (new law)
OECD Tax Talk #12 - 11 June 2019
New tax rules for gambling winnings
Patent box strengthens Swiss tax attractiveness
What is a tax ruling?
The long overdue abolition of the marriage penalty
Swiss residence permit for NON EU/EFTA citizens
Swiss residence permit for EU/EFTA citizens
OECD Tax Talk #11 - 29 January 2019
Rules applicable to requests for mutual assistance
Corporate tax planning in change
What you can expect from tax consultants
Avoiding blind flight in the area of taxes
OECD Tax Talk #10 - 16 October 2018
Tax residence in the canton of origin as a problem for singles
The abolition of the imputed rental value
The 15 BEPS action points explained
Deductions for bicycles and public transport
Child alimonies are not always deductible
Tax consequences of a divorce/separation
New rules for withholding taxes (as of 01.01.2021)
Tax deferral for real estate
Point in time of a land purchase
OECD Tax Talk #9 - 16 March 2018
Capital contribution principle for inbound dividends
Forfeiture of the right to reimbursement (old law)
Cryptocurrencies and taxes
Tax burden Switzerland in comparison 2018
Does the US tax reform endanger Switzerland?
OECD Tax Talk #8 - 15 December 2017
Master File and Local File
Acts against good faith are not subject to legal protection
Tax exemption for sports associations
OECD Tax Talk #7 - 17 October 2017
Tax-free compensation for waiver of usufruct
Recordkeeping in conflict with the tax authorities
Postal delivery of tax assessment notices abroad
New reporting procedure for the withholding tax
Global exchange of tax relevant data
Asset management or commercial lending?
OECD Tax Talk #6 - 26 June 2017
Lump-sum deduction for real estate
Deductions in the event of an early mortgage cancellation
OECD Tax Talk #5 - 28 March 2017
BVG payments on departure to Israel
Pension payments due to self-employment
Replacement procurement for real estate companies
"Lump-Sum Taxation" vs "Resident but Non-Domiciled"
Value adjustments made by the tax authorities
Flat-rate taxes in Switzerland as a settlement country (2016)
No deductions for fines
6 reasons for Switzerland as a settlement country
Tax credit despite failure to submit a tax return
BVG purchases after divorce
Assistance to the Netherlands on group requests
Professional securities dealer?
From tax secrecy to transparency
Participation deduction on capital gains
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Bucher Tax AG
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