International Tax Law · Statements & Positions · Taxation · 14. September 2023
Comment Letter on Swiss OECD Minimum Taxation Ordinance
SwissHoldings comments on the Federal Council’s draft ordinance published on May 24, 2023 on the minimum taxation of large corporate groups (Minimum Taxation Ordinance, MindStV) as part of the implementation of the OECD/G20 project on the taxation of the digital economy. In general, the association supports the draft ordinance in large parts and would only …
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Session previews · 4. September 2023
Session Preview Autumn Session 2023
This is an automated translation. The SwissHoldings Session Preview informs about the upcoming issues of the autumn session from 11 to 29 September. The Preview contains a brief overview of the issues, the current stand as well as a recommendations of our association. Session Preview as PDF National Council 23.043 Double taxation. Agreement with the …
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International Tax Law · Statements & Positions · Taxation · 1. September 2023
SwissHoldings comment letter on OECD public consultation document: Pillar One – Amount B
SwissHoldings comments on the updated consultation document on the Amount B Rules under Pillar One published by the OECD on 17 July 2023. This is part of the OECD digital taxation project and seeks to simplify the transfer pricing rules. SwissHoldings fully supports the initiative and main objectives of the new Amount B rules to …
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Department of Economy Updates · 4. July 2023
Economy Department Update 1st Quarter 2023
Economy Department Update 1st Quarter 2023
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Taxation Department Updates · 4. July 2023
Taxation Department Update 1st Quarter 2023
Taxation Department Update 1st Quarter 2023
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Law Department Updates · 4. July 2023
Law Department Update 1st Quarter 2023
Law Department Update 1st Quarter 2023
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Updates · 27. June 2023
SwissHoldings Update July 2023
Download SwissHoldings Update July 2023 (pdf) Legal Department Competition Law Revision of the Cartel Act The Consultation on the Revision of the Cartel Act: On November 24, 2021, the Federal Council opened a consultation on the partial revision of the Cartel Act (KG). The corresponding preliminary draft proposed various changes regarding merger control. Specifically, it …
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Session recaps · 15. June 2023
Session Recap Summer Session 2023
This is an automated translation. Both Councils 21.019 Value Added Tax Act. Partial revision The partial revision of the Value Added Tax (VAT) Act was subject to the procedure for the settlement of differences during this summer session. The partial revision foresees new exceptions and special regulations. The partial revision of the VAT Act was …
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Editorials · International Tax Law · National Tax Law · Taxation · 12. June 2023
OECD minimum taxation: where does it come from and where can it take Switzerland?
The OECD minimum taxation is an international project that will revolutionize the global tax system. It is notably designed to ensure that multinational enterprises pay a 15% minimum tax in each jurisdiction they operate in. The project could be seen as not in line with the corporate taxation strategy of Switzerland up to now. Nevertheless, …
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Editorials · International Tax Law · National Tax Law · Taxation · 8. June 2023
Why do companies want to pay more taxes in Switzerland?
The bill to implement the OECD minimum taxation will be put to the vote on 18 June 2023. In many cantons, it will lead to an increase in tax rates for affected companies. SwissHoldings and its member companies are campaigning for a YES. But why do they want the implementation of the OECD minimum tax …
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