News from the Swiss tax landscape

In the case of dividends within the group, a declaration can replace the payment and refund of withholding tax. From 1.1.2023, the reporting procedure will be possible in national relationships from a shareholding of 10%. In international relationships, the relevant shareholding ratio will continue to be based on the applicable DTA. However, the authorization for the reporting procedure in the international relationship will now be valid for 5 years instead of 3 years. https://www. admin.ch/gov/de/start/dokumentation/medienmitteilungen.msg-id-88633.html

There is also good news for private individuals. The Federal Council wants to increase the deduction for health insurance premiums in direct federal tax - in future, single people will be able to deduct CHF 3,000 instead of the current CHF 1,700 and married couples CHF 6,000 instead of CHF 3,500. https://www.admin.ch/gov/de/start/dokumentation/medienmitteilungen.msg-id-89399.html

And last but not least, the ever hotly debated question of whether the home office constitutes a permanent establishment has been clarified. The SSK (Swiss Tax Conference) has assessed this issue in detail and denies a permanent establishment at the location of home office employees in an intercantonal relationship. https://www.steuerkonferenz.ch/downloads/Dokumente/Analysen/220425_Analyse_Teletravail_DE.pdf