Swiss Tax e-newsletter - March 2021 - Mazars

Real estate: When "indirect" ownership is up for debate!

Are you an owner of investment properties? Do you feel that you are experiencing an excessive tax burden on your property yields? Have you always wondered whether "indirect" ownership could be a better solution?

Customs duties and VAT: the new rules of the game after Brexit!

Since 1 January 2021, relations between Switzerland and the United Kingdom have been subject to new agreements. Thus, changes have a direct impact on the supply chain, customs and VAT. Particular caution is therefore required during this implementation phase as additional operational costs or new obligations may arise.

Tax reforms 2021: a positive impact on corporate financing in Switzerland

The legislator is expected to repeal the stamp duty and the stamp duty on the purchase/sale of Swiss bonds in the near future. Both bills will be dealt with by Parliament next spring. At the same time, the draft withholding tax reform proposes its abolition on Swiss bond yields. These legislative changes could help to reduce the tax cost of corporate financing.