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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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    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,
    01 Dec 2023
    New data protection legislation – experiences with implementation
    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
    10 Nov 2023
    ESG Implementation in Liechtenstein: A Regulatory Jungle?
    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
    30 Oct 2023
    Actively addressing change
    Regulatory & Compliance Actively addressing change
    What financial service providers have to consider in regulatory change management from the auditor's point of view.
    02 Oct 2023
    Money Laundering Risk Analysis 2.0
    Regulatory & Compliance Money Laundering Risk Analysis 2.0
    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
    28 Sep 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
    22 Sep 2023
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