Tax Reform 17 finalised

The Swiss Parliament has finalised the tax reform 17 in the final vote of September 28, 2018. The new tax law should be implemented at the beginning of the year 2020. The entering into force of the tax reform 17 is subject to a possible referendum and a popular vote.

Accelerated distribution of dividends

The Swiss Federal Tax Administration (SFTA) has recently cleared the way for the accelerated distribution of dividends from subsidiaries to the parent company and the shareholders of the parent company from a Swiss withholding tax perspective.