Publications

Publications -2022-09-09

Revisions to Company Law

It’s finally time! The revisions to the legislation governing companies limited by shares enter into effect on 1 January 2023. Here’s a selection of the key changes

Publications -2022-07-27

Worldwide Tax Guide 2022/23

The PKF Worldwide Tax Guide 2022/23 is an annual publication that provides an overview of the taxation and business regulation regimes of the world's most significant trading countries.

See Swiss Tax as of page 823.

Publications -2021-11-24

Changes to the rules on the private use of company vehicles as of 1 January 2022

The calculation of private company car usage is based on the principle that company cars are available to employees for both professional and personal use. Using a company car for private purposes constitutes a payment in kind from the employer, which must be declared separately on the employee’s payslip. Commuting costs and the costs of any visits to customers are covered by the employer. Conversely, on the employee’s payslip, Box “F – Transportation free of charge” is also ticked, indicating that no further deduction of commuting costs may be made on the employee’s personal tax return.

Publications -2021-11-24

Retroactive ordinary tax assessment for employees liable to tax at source

For employees working in Switzerland and taxed at source, PKF Zurich and its dedicated professionals would be more than pleased to help you to better understand the rules, advantages and disadvantages of filing a Swiss tax return.

Publications -2020-12-01

Corona und grenzüberschreitende Arbeitsverhältnisse

Leider zeigt die aktuelle Situation, dass sich die Arbeitswelt noch eine Weile mit der Corona-Pandemie beschäftigen muss. Gerade in grenzüberschreitenden Arbeitsverhältnissen wirft dies viele Fragen auf und es lohnt sich, einen Blick auf die arbeits- und steuerrechtlichen Themen zu werfen.

Publications -2020-10-23

Quellensteuerrevision 2021

Ab dem 1. Januar 2021 treten die umfangreichen gesetzlichen Änderungen aufgrund der Quellensteuerrevision in Kraft. Die Eidgenössische Steuerverwaltung (ESTV) hat diesbezüglich zusammen mit den Kantonen das Kreisschreiben Nr. 45 (KS45) über die Quellenbesteuerung des Erwerbseinkommens von Arbeitnehmern ausgearbeitet.