Swiss Tax e-newsletter - February 2019
Discover the recent tax news in our newsletter! (content in French or German)
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New radio and television licence fee for companies
The new Federal Law on Radio and Television (RTVA) came into force on 1 January 2019. The radio and television licence fee will no longer be linked to the possession of a reception device. Companies subject to VAT in Switzerland (with their registered office, domicile or permanent establishment in Switzerland) with a worldwide turnover of at least CHF 500,000 will automatically have to pay the radio and television licence fee. (Article in French)
Public collectivities, optimize the 2018 VAT changes and save taxes for the benefit of your fellow citizens!
When the partial revision of the 2018 VAT Act (LTVA) was introduced, some changes specifically affecting public collectivities were introduced. As these changes have received little comment, it seems appropriate to us to take stock of the changes affecting the public sector. (Article in French)
What to do in case of a tax audit abroad?
In the case of a tax audit abroad, it is essential to take certain actions in order to reduce as much as possible any risk of international double taxation. (Article in French)
Building maintenance costs: plan to avoid pitfalls!
At a time when discussions on the concept of taxing the rental value of real estate intended for the owner's own use are resuming at political level and could lead to a change in the future deductibility of building maintenance costs, it is important to know the current rules and practices in order to optimise, today, its taxation but above all to identify the traps to avoid. (Article in French)