Tax Aspects of Financial Restructurings
TaxCircular No. 32a of the Federal Tax Administration (FTA), published on January 20, 2025, deals with the tax treatment of restructuring measures for corporations and cooperatives.
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2 min read
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05 Sep 2025
Waivers of claims by shareholders: The accounting treatment is decisive for the exemption from Swiss corporate income tax.
TaxThe accounting treatment of waiver income is crucial for determining its exemption from Swiss corporate income tax. Recently, the Swiss federal tax authorities issued a new circular letter (number 32a) addressing the financial restructuring of corporations and cooperatives. According to this guidance, waiver income from shareholders that is directly recorded in the company’s equity should always be exempt from Swiss corporate income tax.
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1 min read
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05 Feb 2025
Tax-recognized interest rates for advances or loans 2025
TaxSwiss Federal Tax Administration (FTA) annually publishes recognized interest rates applicable for tax assessments of advances and loans in Swiss francs and in foreign currencies.
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2 min read
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30 Jan 2025
VAT Health Check - Ensuring Compliance and Optimizing Processes
TAXA VAT Health Check ensures that a company’s value-added tax obligations are correctly fulfilled and associated compliance risks are minimized. The analysis identifies potential weaknesses in VAT processes and classifications, offering opportunities to optimize and reduce risks while achieving more efficient tax management.
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1 min read
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14 Jan 2025
Double taxation agreement between Switzerland and India: Suspension of the most-favoured-nation clause
TaxSwitzerland suspends the application of the most-favoured-nation clause based on a protocol to the tax treaty between Switzerland and India. Dividend distributions from Switzerland to India until December 31, 2024, will still benefit from this clause.
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1 min read
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16 Dec 2024
Geneva Citizens approved the reform of personal income taxation in Geneva
TaxGeneva Citizens approved the reform of personal income taxation in Geneva.
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Less than a minute
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25 Nov 2024
