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Tax consultant at KPMG AG | Author at taxlawblog.ch | Certified tax expert Business economist | FH (ZHAW) | General and payroll accountant
Details on the Author
Former author
Former author
Tamara is a tax advisor at KPMG and author at taxlawblog.ch
Education + Training
Tamara completed a Bachelor of Science in Business Administration part-time at the ZHAW Winterthur (graduated in 2012) and then successfully completed the further education to Certified tax expert in 2022.
Work experience
Before switching to the tax industry, Tamara worked in finance and human resources (2006 - 2015). For almost five years, she worked as a tax advisor at BDO AG, advising mainly national companies as well as their shareholders in all tax areas, including real estate gains taxes and social security, but also associations incl. tax exemption. Since 2021, she has been contributing her experience in tax accounting at KPMG.
Latest contributions from
Tamara Bosch
News (Confederation & Cantons)
Federal Council adopts dispatch on the extension of loss offsetting
On November 27, 2024, the Federal Council adopted the dispatch on extending loss offsetting from seven to ten years.
News (Confederation & Cantons)
The Federal Council introduces the Income Inclusion Rule (IIR) as of January 1, 2025
On 20.11.2024, the Federal Council decided to amend the Ordinance on the Minimum Taxation of Large Corporate Groups (Minimum Taxation Ordinance) due to the entry into force of the international supplementary tax (Income Inclusion Rule, IIR). This international supplementary tax extends the Swiss supplementary tax already introduced in 2024.
Federal Court
Decisions of the Swiss Federal Supreme Court (CW 46 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between November 11 - 17, 2024.
News (Confederation & Cantons)
Federal Council introduces retroactive purchase option for pillar 3a
From January 1, 2025, people working in Switzerland who have not paid the maximum permissible contributions into their pillar 3a every year since the bill came into force will be able to pay these contributions retroactively for up to ten years and deduct these purchases from their taxes.
Federal Court
Decisions of the Swiss Federal Supreme Court (CW 39 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between September 23 - 29, 2024.
News (Confederation & Cantons)
FTA publishes new refund and default interest rates for federal taxes from 2025
On September 19, 2024, the Federal Tax Administration (FTA) published the new refund and default interest rates for federal taxes from 2025.
News (Confederation & Cantons)
Updated overview of tax relief for various countries
On September 11, 2024, the State Secretariat for International Financial Matters (SIF) updated the overviews of the effects of various agreements (extent of relief).
Federal Court
Decisions of the Swiss Federal Supreme Court (CW 36 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between September 2 - 8, 2024.
News (Confederation & Cantons)
FTA - Amendment to the ordinance on the level of net tax rates by sector and activity as of 1.1.2025
On January 1, 2025, the amendment to the FTA Ordinance on the level of net tax rates will come into force. The review of the net tax rates to be carried out every seven years has resulted in a tax rate adjustment for around 15 percent of industries and activities.
News (Confederation & Cantons)
FTA publishes adapted document "Structure and record formats of withholding tax rates for income according to BGSA, substitute income, pension and lump-sum benefits from pension plans as well as withdrawal commissions for import into specialist applications (ERP systems)"
On September 2, 2024, the FTA published a selectively adapted document "Structure and record formats of withholding tax rates for income according to BGSA, substitute income, pension and lump-sum benefits from pension plans as well as withdrawal commissions for import into specialist applications (ERP systems)".
