Switzerland: Withholding Tax

When a taxpayer fails to declare income or wealth accurately, they face back tax assessments, interest, and potential fines. A recent Federal Supreme Court decision demonstrates how different tax authorities—VAT, withholding tax, and cantonal direct tax—can independently review the same facts and reach different conclusions, particularly regarding hidden distributions to shareholders.

Short-term project assignments have become an integral part of modern working structures in an increasingly dynamic and ad hoc business environment.

Below we would like to give you an overview of the current situation at the borders of the countries of the European Union and the current measures: