As a rule, profit distributions and non-cash benefits from Swiss corporations are subject to the 35% tax rate at WHT .

Mortgages are important financing elements in the purchase of a home. There are different mortgage models.

Questions regarding the taxation of imputed rental value repeatedly lead to disputes with the tax authorities.

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.

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.

With the Federal Act on the Revision of the Withholding Tax on Income from Employment, the system of withholding taxation in Switzerland was revised.

The agenda of Tax Talk 17 included an update on the developments around the topic of taxation of the digitalised economy.

Bucher Tax AG has written an article in the focus issue of zsis) on the implementation of TRAF throughout Switzerland.

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.

The agenda of Tax Talk 16 included an update on developments in the field of taxation of the digitalised economy.

A constant conflict between the Cantons concerns the question of personal affiliation to a Canton.

Current international developments in the tax world with a focus on the EU, the OECD, the US and other international bodies.

Compliance in a company often consists largely of IT compliance, customer compliance, global compliance and tax compliance.

The agenda of Tax Talk 15 included in particular an update on the developments around the topic of taxation of the digitalised economy.

The ruling 2C_812/2018 of 20 August 2019 deals with a married couple who are self-employed farmers and cooperative members.

When the marital incomes of married couples are added together, the so-called "marriage penalty" often occurs as a result of tax progression.

The new tax calculator of the Federal Tax Administration is online.

The agenda of Tax Talk 14 included an update on developments in the field of taxation of the digitalised economy.

In order to contain the spread of Covid-19 , a wide variety of measures have been adopted to mitigate the economic damage as much as possible.

In 2020, the international comparison of tax rates and tax ratios of various OECD countries 2019 was published by the FTA.