New practice of the Swiss Federal Tax Administration on refund of Swiss withholding tax to Swiss tax-resident individuals
With retroactive effect as of 1 January 2019, the forfeiture of the right of Swiss tax-resident individuals to claim refund of Swiss withholding tax has been slightly amended. On 4 December 2019, the Swiss Federal Tax Administration therefore modified its practice accordingly. As a result of these adjustments, the forfeiture of the right of Swiss tax-resident individuals to claim refund of Swiss withholding tax should only occur in the event of deliberate non-declaration for tax purposes, but not in the event of negligence.
The Insolvency Review 2019: Switzerland
Daniel Hayek and Mark Meili published the Swiss chapter in the latest edition of The Insolvency Review. In this chapter, the authors give an overview of the distinctive features of Swiss insolvency laws.
Tax loss allocation in real estate companies – clarification by the Federal Supreme Court
Tax losses incurred by a real estate company in secondary tax domiciles are to be borne by the primary tax domicile in the first place. Losses exceeding the profit at the primary tax domicile are to be allocated proportionally to the other secondary tax domiciles. The Federal Supreme Court recently made a new ruling.
Für unser Zürcher Büro suchen wir suchen eine/einen Rechtsanwältin/Rechtsanwalt (Litigation Insurance)
Prager Dreifuss bietet Ihnen, den fortgeschrittenen Studierenden der Rechtswissenschaften an einer Schweizer Universität, die Möglichkeit, im Rahmen eines fünfwöchigen Summer Internship Einblick in die Arbeit in einer internationalen Wirtschaftskanzlei zu erhalten.