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On 17 June 2016, the Swiss Parliament adopted the Corporate Tax Reform III package to strengthen Switzerland's attractiveness as a business location. The cantons are now required to adjust their cantonal tax laws in accordance with the new legislation. In this issue of our quarterly newsletter we will inform you on this important topic and further current tax developments.
The information in this brochure gives a general overview of taxation at federal
level and in the canton of Geneva taking into account 2016 rates, unless otherwise indicated. It is aimed at readers with a sound knowledge of Swiss tax law and of the relevant legislation in Geneva and is intended as a source of reference material.
Switzerland has signed the Organisation for Economic Co-operation and Development (OECD)/Council of Europe Convention on Mutual Administrative Assistance in Tax Matters (the MAC) and will introduce the international spontaneous exchange of information in tax matters into domestic legislation. The spontaneous exchange of information will be implemented by way of a revision of the Federal Act on International Administrative Assistance in Tax Matters (Revised Federal Act), which is set to come into force on 1 January 2017.
This update aims to highlight some points of interest around the definition of ‘exporter' under the new EU Customs Code. A literal reading of the new Customs Code indicates that non-EU entities cannot be an exporter as of 1 May 2016. This appears to require export process adjustments for non-EU companies which currently operate as exporters in the supply chain.
On 6 October 2015, in a landmark judgment, the Court of Justice of the European Union (CJEU) struck down the Safe Harbour Agreement between the EU and the US. Therefore, according to the Swiss Federal Data Protection and Information Commissioner (FDPIC) the US Safe Harbour Agreement with Switzerland is also no longer a valid basis for data protection compliant transfers of personal data to the US.
Argentina - Switzerland Tax Treaty enters into force. On 28 October 2015, the remaining notification instruments for the entry into force of the Tax Treaty for the Avoidance of Double Taxation with Respect to Taxes on Income and on Capital (the Treaty) were exchanged between Argentina and Switzerland.
Notification procedure for intra-group dividends - latest legislative developments, Withholding tax - "to be or not to be?", The binding effect of tax rulings, Swiss Supreme Court confirmed its decision on currency translation differences, Federal Supreme Court ruling on one-time equity tax in quasi-mergers, New declaration for subjection concerning goods under customs control.