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    Notional interest deduction on equity - Tax opportunities
    TAX Notional interest deduction on equity - Tax opportunities
    As of January 1, 2020, a notional income tax deduction for highly equity financed corpora-tions was introduced. Cantons with an effective profit tax burden of at least 18% are entitled to grant such notional interest deductions for cantonal taxes on certain qualifying equity. No deduction applies for direct federal tax. The reduction via application of the notional interest expense on equity capital is not granted on the entire equity, but on the security equity capital to be defined. The imputed interest rate is based on the yield for ten-year federal bonds, alt-hough a considerably higher third-party interest rate may also be applied for intra-group fi-nancing activities of the company.
    Dr. Stephan Baumann
    Philippe Ruggli
    | 2 min read | 07 Sep 2023
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    Featured Content
    Start-ups: The flexible way to success
    AUDIT INDUSTRY, SERVICES, INSTITUTIONS Start-ups: The flexible way to success
    The number of start-ups continues to rise. When it comes to innovation, Switzerland is a world leader thanks to its renowned universities. The entire innovation process, from the initial idea through to the launch of a marketable product or service, is often a rocky road on which hurdles from the most diverse subject areas have to be overcome. With Grant Thornton as your start-up partner, you benefit from our valuable experience and expertise from day one.
    22 Dec 2021
    Notional interest deduction on equity - Tax opportunities
    TAX Notional interest deduction on equity - Tax opportunities
    As of January 1, 2020, a notional income tax deduction for highly equity financed corpora-tions was introduced. Cantons with an effective profit tax burden of at least 18% are entitled to grant such notional interest deductions for cantonal taxes on certain qualifying equity. No deduction applies for direct federal tax. The reduction via application of the notional interest expense on equity capital is not granted on the entire equity, but on the security equity capital to be defined. The imputed interest rate is based on the yield for ten-year federal bonds, alt-hough a considerably higher third-party interest rate may also be applied for intra-group fi-nancing activities of the company.
    Dr. Stephan Baumann
    Philippe Ruggli
    | 2 min read | 07 Sep 2023
    Compliance risks due to national and international sanctions
    Regulatory & Compliance Compliance risks due to national and international sanctions
    Recently, especially since the Russia-Ukraine conflict, they have increasingly been in the focus of the general public: national and international sanctions. They are relevant and challenging for a large number of Swiss companies, especially for the financial sector. If sanctions are violated, there is a risk of reputational damage as well as criminal and regulatory consequences.
    Mathias Müller
    Mathias Müller
    | 6 min read | 23 Aug 2023
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    Our latest insights
    New FINMA circular “Operational risks and resilience”
    Regulatory & Compliance New FINMA circular “Operational risks and resilience”
    FINMA Circular 2023/1 “Operational risks and resilience – banks” comes into force on 1 January 2024. When the revised FINMA Circular comes into force, significant adjustments will be made in the areas of information and communication technology (ICT) risk management and critical data risk management. New requirements for ensuring operational resilience must also be observed. What are the most important aspects of the circular and what significance does it have for FinIA institutions?
    Dr. Fabian Schmid
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    Regulatory & Compliance New data protection legislation – experiences with implementation
    Die FINMA führte im Frühling 2023 eine Erhebung zur Geldwäscherei-Risikoanalyse bei über 30 Banken durch und stellte erhebliche Defizite fest. Sämtliche Geldwäschereirisiken, denen ein Finanzintermediär ausgesetzt ist, müssen identifiziert, erfasst, analysiert und bemessen werden. Dies beinhaltet auch das Festlegen einer Risikotoleranz mit Schwellenwerten. Damit wurde ein komplettes Geldwäscherei-Risikomanagement erwartet, was die FINMA in ihrer Aufsichtsmitteilung 05/2023 vom 24. August 2023 schliesslich publizierte.
    Boris Hofer
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    | 09 November 2023
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    Audit Financial Services ESG Implementation in Liechtenstein: A Regulatory Jungle?
    Liechtenstein hat sich in den letzten Jahren zunehmend als Vorreiter in Sachen Nachhaltigkeit und verantwortungsvoller Unternehmensführung etabliert. Die Umsetzung von EU-Vorgaben von Umwelt-, Sozial- und Governance-Aspekten (ESG) steht im Fokus.
    Mathias Eggenberger
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    Actively addressing change
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    | 01 October 2023
    Money Laundering Risk Analysis 2.0
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    FINMA conducted a survey on money laundering risk analysis at more than 30 banks in spring 2023 and identified significant deficits. All money laundering risks to which a financial intermediary is exposed must be identified, recorded, analysed and measured. This also includes setting a risk tolerance with threshold values. Thus, a complete money laundering risk management was expected, which FINMA finally published in its Guidance 05/2023 of 24 August 2023.
    Mathias Müller
    Mathias Müller
    | 28 September 2023
    Total Revision of the Ordinance on Asset Management within the Framework of a Guardianship or Conservatorship (VBVV)
    Regulatory & Compliance Total Revision of the Ordinance on Asset Management within the Framework of a Guardianship or Conservatorship (VBVV)
    The Ordinance on Asset Management within the Framework of a Guardianship or Conservatorship (VBVV) governs the investment and safekeeping of the assets of persons with protective measures. The completely revised VBVV adopted by the Federal Council on 23 August 2023 will enter into force on 1 January 2024.
    Thomas Hulmann
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    | 22 September 2023
    Notional interest deduction on equity - Tax opportunities
    TAX Notional interest deduction on equity - Tax opportunities
    As of January 1, 2020, a notional income tax deduction for highly equity financed corpora-tions was introduced. Cantons with an effective profit tax burden of at least 18% are entitled to grant such notional interest deductions for cantonal taxes on certain qualifying equity. No deduction applies for direct federal tax. The reduction via application of the notional interest expense on equity capital is not granted on the entire equity, but on the security equity capital to be defined. The imputed interest rate is based on the yield for ten-year federal bonds, alt-hough a considerably higher third-party interest rate may also be applied for intra-group fi-nancing activities of the company.
    Dr. Stephan Baumann
    Philippe Ruggli
    | 06 September 2023
    Compliance risks due to national and international sanctions
    Regulatory & Compliance Compliance risks due to national and international sanctions
    Recently, especially since the Russia-Ukraine conflict, they have increasingly been in the focus of the general public: national and international sanctions. They are relevant and challenging for a large number of Swiss companies, especially for the financial sector. If sanctions are violated, there is a risk of reputational damage as well as criminal and regulatory consequences.
    Mathias Müller
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    Compliance Background Check
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    AML/KYC background checks on clients and prospects
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    | 16 August 2023
    e-Portal for VAT returns mandatory as of 1 January 2024
    TAX e-Portal for VAT returns mandatory as of 1 January 2024
    Registration for VAT and submission of the VAT returns via the e-portal of the Federal Tax Administration will become mandatory from 1 January 2024. In addition, a one-year transition period will be granted.
    Dr. Matthias Hofer
    Philippe Ruggli
    | 16 July 2023
    Swiss voters approve OECD minimum tax/Pillar Two concept to embed into fiscal regulations
    TAX Swiss voters approve OECD minimum tax/Pillar Two concept to embed into fiscal regulations
    Swiss voters approve OECD minimum tax/Pillar Two concept to embed into fiscal regulations.
    Dr. Stephan Baumann
    Dr. Stephan Baumann
    | 19 June 2023
    New Data Protection Act as of 1 September 2023
    Regulatory & Compliance News New Data Protection Act as of 1 September 2023
    The new Data Protection Act will come into force on 1 September 2023 – the deadline is approaching. What should financial service providers do in the next 3 months to drive the implementation forward? What are the biggest challenges?
    Boris Hofer
    Boris Hofer
    | 07 June 2023
    Increased efficiency and flexibility with RelativityOne
    Forensic Services Increased efficiency and flexibility with RelativityOne
    In order to support you even better in dealing with unstructured data, our experts at Grant Thornton now work with the software “RelativityOne” from Relativity GmbH, Frankfurt am Main “Relativity”. With this, we at Grant Thornton are expanding our global offering in the field of forensic services. The cloud-based SaaS product enables us to better support you in multinational litigation, internal investigations and regulatory compliance.
    Christopher Oehri
    Christopher Oehri
    | 01 June 2023
    Repayment of non-disclosed capital contributions – tax treatment for income tax purposes
    TAX Repayment of non-disclosed capital contributions – tax treatment for income tax purposes
    According to Swiss statutory regulations, contributions, including paid-in surplus, effectuated by direct shareholders, that are openly disclosed and accounted for in the financials of the receiving corporation or cooperative are considered as reserves from capital contributions. The repayment of such capital contributions to current or future shareholders is treated the same way as the repayment of nominal share capital and as such is neither subject to income nor withholding tax.
    Dr. Stephan Baumann
    Philippe Ruggli
    | 23 May 2023
    Increased transparency: Central register for the identification of beneficial owners
    Regulatory & Compliance News Increased transparency: Central register for the identification of beneficial owners
    A new bill is to be submitted for consultation this summer, which includes the introduction of a central register of beneficial owners of legal entities in Switzerland.
    Mathias Müller
    Mathias Müller
    | 15 May 2023
    De minimis portfolio managers under FinIA
    Regulatory & Compliance De minimis portfolio managers under FinIA
    In the April issue of B2B Magazine, Fabian Schmid and Anael Rosalen shed light on the special features of de minimis portfolio managers and their differences from portfolio managers of collective assets.
    Dr. Fabian Schmid
    Anael Rosalen
    | 11 May 2023
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