Swiss Tax e-newsletter - March 2022
Discover the recent tax news in our newsletter (content in French)
Rental value: abolition of fictitious taxation?
After several unsuccessful attempts, the abolition of the rental value is once again being discussed in Parliament. Indeed, the very principle of taxing a "fictitious" income has been questioned many times. This new attempt could be the right one... Let's take a look at the bill as it stands and the expected consequences. What are the advantages and disadvantages of this bill for landlords?
Reform of company law: towards flexibility of financing!
The provisions of the reform of company law relating to changes in capital are subject to a delayed introduction, likely to be effective in 2023. They are intended to modernise the current law and provide flexibility in determining the capital structure.
New European VAT rules: beware of the implications for Swiss e-retailers!
European VAT changes have been implemented for online sales (e-commerce). These changes have implications for Swiss businesses selling into the EU.
Six tips for properly preparing for a tax audit
How to approach a tax audit with serenity and not in a hurry? This is a question that is often asked after the announcement of an imminent tax audit.
Tax eligible interest rates in 2022
The Federal Tax Administration (FTA) has published the tax eligible interest rates on advances or loans for 2022.
Imports subject to French VAT: what changes from 1 January 2022
From 1 January 2022, the collection of import VAT will be the responsibility of the Directorate General of Public Finances (DGFiP).