Dossier Digitalbesteuerung · Eingaben / Positionen · International Tax Law · National Tax Law · 25. January 2023

SwissHoldings comments on OECD public consultation document: Pillar One – Amount B

Executive Summary We welcome the efforts made to simplify the tax base determination rules under Pillar One. We highly appreciate the transparent representation of the current status of discussion regarding the main design elements of Amount B, the implementation framework as well as the different points of view, doubts and concerns of the IF members. …

Updates · 19. December 2022

SwissHoldings Update December 2022

The SwissHoldings Update December 2022 provides an overview of current and upcoming business/activities of the office. Download SwissHoldings Update December 2022 in English pdf

Sessionsrückblicke · 16. December 2022

Session Recap Winter Session 2022

This is an automatic translation, which is why errors may occur Both councils 20.036 Federal decree on special taxation of large corporate groups (implementation of the OECD/G20 project on taxation of the digital economy) After the Council of States dealt with the bill as the first chamber in the last fall session, the matter reached …

Company Law · Statements / Positions · 12. December 2022

Consultation on electricity management measures – Statement by SwissHoldings

This is an automatic translation, which is why errors may occur Summary With the draft ordinances, the Federal Council intends to regulate management measures such as usage restrictions and bans, quota allocation and grid shutdowns in the event of a severe electricity shortage. Such an electricity shortage would cause enormous economic damage. Measures such as …

Editorials · Trade and investment policy · 5. December 2022

High-quality statistical data on multinational enterprise groups are indispensable

This is an automatic translation, which is why errors may occur What is the significance and influence of multinational corporate groups for the Swiss economy? In which industries are they active? Who controls them? What share of their revenues stays in Switzerland? All these questions repeatedly arise in the context of political debates on multinational …

Company Law · Eingaben / Positionen · Trade and investment policy · 29. November 2022

Consultation response to the partial revision of the Federal Act on Tobacco Products and Electronic Cigarettes

Summary The preliminary draft goes beyond the will of the people and the will of parliament. The Tobacco Products Act passed by Parliament on October 1, 2021, has in principle conclusively regulated all topics. The partial revision should therefore have referred exclusively to those topics that would have been necessary due to the acceptance of …

Session previews · 18. November 2022

Session preview winter session 2022

This is an automatic translation, which is why errors may occur The session preview provides an overview of important business falling within our area of activity that will be dealt with in the upcoming winter session (Nov. 28 – Dec. 16) in the National Council and the Council of States. With the session ticker, we …

Dossier Digitalbesteuerung · International Tax Law · National Tax Law · Statements / Positions · 14. November 2022

Statement on the Ordinance of the Federal Council on the Minimum Taxation of Large Groups of Companies

This is an automatic translation, which is why errors may occur We thank you very much for the opportunity to comment on the Minimum Tax Ordinance in the context of the implementation of the OECD/G20 project on the taxation of the digital economy. 1. Implementation of the model rules The draft ordinance provides that the …

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