Die steuerrechtliche Behandlung der Marke im Konzern (einschliesslich Steuerplanung)

Published: 10 May 1995

368 pages, ISBN 3-258-05119-4

  • 31 Jan 2024

    Der Schweizer Steuerwettbewerb spielt 2024

    in: Neue Zürcher Zeitung

  • 01 Jan 2024

    Steuerrecht 2024 ("Swiss Tax Law 2024")

    Textausgabe mit Querverweisen, Sachregister und Anmerkungen, Zurich 2024

Insights

Insights 20.02.2024

Changes in the practice regarding tax exemption of charitable foundations in the Cantons of Zurich and Vaud

Changes in the practice regarding tax exemption of charitable foundations…

As of February 1, 2024, the Canton of Zurich has relaxed its practice on the tax exemption for charitable institutions, making Zurich a more attractive jurisdiction in particular for foundations. Reasonable remuneration, activities abroad and entrepreneurial support models (impact investments) are now explicitly permitted. On January 29, 2024, the Vaud Tax Administration published guidelines specifying its practice with regard to the remuneration of members of the governing bodies of tax-exempt charitable institutions. The changes generally apply to the tax exemption of all charitable institutions. In the following, the focus is placed on charitable foundations, whereby possible actions for existing foundations are highlighted.

Insights 22.12.2023

Switzerland introduces OECD Pillar II minimum taxation as per January 1, 2024

Switzerland introduces OECD Pillar II minimum taxation as per January 1,…

In June 2023, the Swiss public voted in favor of the constitutional basis allowing for the Swiss Federal Council to introduce a transitional legislation implementing the 15% minimal statutory tax rate foreseen by OECD's Pillar II. The Swiss Federal Council enacted the new legislation as per January 1, 2024 introducing a domestic minimum top-up tax (QDMTT) only; the income inclusion rule (IIR) and the undertaxed profits rule (UTPR) are currently not introduced.

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