TAX
Withholding tax improvements for Liechtenstein/Swiss structures as of 2023
Contents
On 4 May 2022, the Swiss Federal Council decided to amend the ordinance on the reporting procedure in group relationships regarding withholding tax. The notification procedure allows the payment of withholding tax with subsequent refund to be waived in favor of a notification in the group relationship. The new version will come into force on 1 January 2023.
How can the changes have a positive impact on Liechtenstein structures with Swiss underlyings and what should be considered?
