In August 2018, the Federal Council adopted the Dispatch on the BEPS Convention. 

In its ruling of 21 September 2014, the Federal Supreme Court determined how to deal with bicycle deductions combined with deductions for public transport.

In the Federal Court judgment of 12 February 2016, A did not fulfil the maintenance obligation as agreed and was subsequently pursued by E.

Separations are an emotional and tense topic and are accompanied by various tax consequences.

In April 2008, complainant A sold a property in the Canton of Berne, which she occupied herself, at a profit of CHF 5,733,539.

According to the Federal Supreme Court, the relevant point in time for the acquisition of real property is the entry in the land register.

In 2018, the Federal Council decided to bring the Federal Act on the Revision of Withholding Tax on Income from Employment into force at the beginning of 2021.

Since the beginning of 2019, the new Art. 23 VStG has been in force, which fundamentally changes the prerequisites of the reimbursement claim of WHT .

In his 2012 tax return, A declared the amount of Fr. 14,677.45 as a taxable dividend from his participation in X. AG with its registered office in Germany.

The exchange of country-specific reports was designed as a minimum standard within the framework of the 13th action point of the BEPS project. 

A. AG moved its statutory seat from the Canton of Lucerne to the Canton of Zug in 2009, while retaining a permanent establishment in U., Canton of Lucerne.

The Swiss Equestrian Federation applied for a tax exemption for state and direct federal tax because of the pursuit of public purposes.

On 1998, the ownership of the property was transferred to X's cohabiting partner by notarial certificate and X received a usufructuary right.

The significance of the record-keeping obligation for self-employed persons according to a Federal Supreme Court ruling.

In March 2009, C. GmbH requested the tax administration of the Canton of Valais to deliver the mail for its client directly to Linz.

In 2017, the amendment to the Federal Law on the WHT came into force, which resulted in a new regulation of interest on arrears in the reporting procedure.

A., as the owner of a sole proprietorship, declared 50 loans with a total amount of over CHF 30 million and claimed write-offs in the amount of CHF 690,063.05.

Complainants A. and B. were owners of several properties during the 2008 tax period.

The Federal Supreme Court has granted a property owner a deduction for early repayment compensation in the event of mortgage termination.

When does the replacement acquisition requirement apply in the monistic property gains tax system?