Taxation of spouses in an international relationship - New federal court precedent on tax separation
Content
In our zsis) article "Taxation of spouses in international situations - tax separation issues", we already discussed how the specific tax base is to be calculated if one spouse has unlimited tax liability in Switzerland while the other spouse has no tax affiliation in Switzerland.
In this article, we criticized the fact that the assessment authorities repeatedly transfer debts and debt interest as well as maintenance payments of the spouse liable for tax in Switzerland abroad, so that the domestic tax base is increased. In the case of international spouses, the addition of factors should only be used to determine the applicable tax rate and should therefore not be taken into account in the tax ruling.
The Federal Supreme Court has now followed our reasoning in a recently published leading decision. In our webinar, we will illustrate and explain the Federal Supreme Court's ruling and the consequences for international tax avoidance using practical examples.
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Taxation of spouses in an international relationship - New federal court precedent on tax separation
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Useful tips
Members of ISIS, employees of courts and administrations as well as persons under 35 years of age or in training receive a discount on the regular seminar price (for details see section 6 of the GTC).
Participation in this webinar is confirmed with 2 lessons of professional development. If you participate in the entire webinar series, 2 lessons per webinar will be confirmed.
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In the compact seminars, you will acquire the basic knowledge of Swiss and international tax law in individual topic-related modules. These basics are supplemented by the latest developments in tax law.
The compact seminars are usually one-day events at a central location, but they can also be attended as an online event via streaming.
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also outside the workshops, the in-depth seminars are partly two-day events, where special emphasis is also placed on the ambience.
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