Connect
Advokat/lawyer with Kellerhals Carrard | Master of Law | commercial lawyer FH | currently in training to become a qualified tax expert | author with taxlawblog.ch | author of various publications | member of the tax commission of an Aargau municipality | member of the Swiss Bar Association (SAV), Basel-Stadt Bar Association and the International Fiscal Association (IFA)
Details on the Author
Former author
Former author
Latest contributions from
Marco Sibold
Other Communications
Adjustment SSK-KS 28: New calculation of the capitalization rate and clarification regarding start-up companies
The Swiss Tax Conference published an updated version of SSK-KS 28 on 3 November, which concerns the calculation of the capitalisation rate for determining the capitalised earnings value and a clarification of the practice for the valuation of start-up companies.
News (Confederation & Cantons)
Consultation agreement with France on the taxation of frontier workers in the case of tele- or home-office work
On 14 May 2020, the State Secretariat for International Financial Matters SIF reported the conclusion of a new consultation agreement between Switzerland and France on the taxation of cross-border commuters in the case of teleworking or home office work.
News (Confederation & Cantons)
FTA publishes statistics on the capital contribution principle (21 April 2020)
On 21 April 2020, the Federal Tax Administration published statistics on the capital contribution principle (capital contributions, repayments and other changes) as at 31 March 2020.
Other Communications
SIF publishes peer review report of the Global Forum
On 6 April 2020, the State Secretariat for International Financial Matters (SIF) published the peer review report on the exchange of information upon request for tax purposes.
News (Confederation & Cantons)
ESTV - Taxation of compensation for loss of earnings due to corona
On 6 April 2020, the Swiss Federal Tax Administration published the Circular on the tax treatment of benefits under the Ordinance on Measures for Loss of Earnings in Connection with the Coronavirus.
Federal Court
Decisions of the Swiss Federal Court (CW 9 - 2020 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 24 February - 1 March 2020.
News (Confederation & Cantons)
FTA - Key figures on international administrative assistance
On 27 February 2020, the Federal Tax Administration updated the key figures for international administrative assistance in 2019.
Federal Court
Decisions of the Swiss Federal Court (CW 8 - 2020 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 17 - 23 February 2020.
Federal Court
Decisions of the Swiss Federal Court (CW 7 - 2020 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 10 - 16 February 2020.
News (Confederation & Cantons)
FTA publishes information on representative liability
On 10 February 2020, the Federal Tax Administration (FTA) published information on the liability of representatives for VAT.
