The referendum initiated in the canton of Vaud against the Corporate Tax Reform Act III (CTR III) concluded positively with a total of 14'259 valid signatures. The date of the vote is set for March 20, 2016. Source : internet website of the information and communication Office of the State of Vaud…

Corporate tax revenues have been falling across OECD countries since the global economic crisis, putting greater pressure on individual taxpayers to ensure that governments meet financing requirements, according to new data from the OECD’s annual Revenue Statistics publication. http://www.oecd.org/tax/corporate-tax-revenues-falling-putting-higher-burdens-on-individuals.htm

A major reform of the taxation in Vaud was easily passed by the cantonal parliament. The Grand Council voted by a large majority the approval of the roadmap of the cantonal government to apply in the canton the Corporate Tax Reform Act III Source : internet website letemps.ch http://www.letemps.ch/suisse/2015/09/22/pacte-vaudois-societes-vote-peine See also on…

In a judgment dated 18 September 2015 (2C_895 / 2013), the Swiss Federal Supreme Court creates confusion in relation to the Swiss tax treatment of US Limited Liability Company. We advise our clients (private and Swiss corporations) holding such companies to analyze their Swiss tax treatment in the light of…

During its meeting today, the Federal Council adopted the dispatch on the Corporate Tax Reform Act III. The reform aims to strengthen Switzerland as a business location, focusing on innovation, value creation and jobs. The proposed measures are compatible with the current international standards and will increase legal and planning…

In a judgment dated 8 April 2015 (9C_837 / 2014), the Swiss Federal Supreme Court confirmed that there was no need to reclassify a dividend deemed excessive into a salary subject to social security contributions when the salary for the performance of such concrete work seems reasonable and is accepted…