Infringement Of Procedural Obligations (Switzerland)

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Commentary

51 Switzerland

A person who wilfully or negligently commits the following offences will be liable to a fine, unless the offence carries a higher penalty:

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•�� Failing to register as a taxable person.
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•�� Failing to submit a VAT return

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What are connected companies for loan relationship purposes ― practical approach

Income tax losses ― overview

Short-term business visitors (STBVs)

Temporary differences

Definition of a close company

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Infringement of procedural obligations (Switzerland)

51 Switzerland

What are connected companies for loan relationship purposes ― practical approach

Income tax losses ― overview

Short-term business visitors (STBVs)

Temporary differences

Definition of a close company

Class 1 v Class 1A

Associated companies ― from 1 April 2023

Payment of the remittance basis charge

BPR ― trading and investment businesses

Losses on shares set against income

Self assessment ― amendments and corrections

Payments on account (POA)

Withholding tax

VAT registration ― change of VAT registration details

Capital allowances on cars

Bad debts

Foreign exchange issues

Timing of disposal for capital gains tax

Married couple’s allowance

Enterprise management incentive schemes

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Infringement of procedural obligations (Switzerland)

51 Switzerland

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