Tax Evasion (Switzerland)

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Commentary

51 Switzerland

Penalties (Switzerland)

Tax evasion (Switzerland)

Any person who wilfully or negligently reduces the tax claim to the detriment of the state by any of the following will be liable to a fine not exceeding CHF 400,000:

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•�� Not declaring all receipts in a tax period.
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•�� Overdeclaring receipts from

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What are connected companies for loan relationship purposes ― practical approach

Short-term business visitors (STBVs)

Premiums on the grant or surrender of a lease

Wholly and exclusively

Taxation of loan relationships

Exemption ― insurance ― overview

VAT registration ― artificial separation of business activities (disaggregation)

Transfer of assets to beneficiaries ― legal, administration and tax issues

VAT on property disposals

Supplies of goods and services connected with education

Double tax relief

Relief for employee share schemes

Withholding tax

Incentives, awards and prizes

Transferable tax allowance (also known as the marriage allowance)

Capital allowances on cars

Reverse charge ― buying in services from outside the UK

Real estate investment trusts (REITs)

Company cars

Furnished holiday lets

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Tax evasion (Switzerland)

51 Switzerland

Penalties (Switzerland)

Tax evasion (Switzerland)

What are connected companies for loan relationship purposes ― practical approach

Short-term business visitors (STBVs)

Premiums on the grant or surrender of a lease

Wholly and exclusively

Taxation of loan relationships

Exemption ― insurance ― overview

VAT registration ― artificial separation of business activities (disaggregation)

Transfer of assets to beneficiaries ― legal, administration and tax issues

VAT on property disposals

Supplies of goods and services connected with education

Double tax relief

Relief for employee share schemes

Withholding tax

Incentives, awards and prizes

Transferable tax allowance (also known as the marriage allowance)

Capital allowances on cars

Reverse charge ― buying in services from outside the UK

Real estate investment trusts (REITs)

Company cars

Furnished holiday lets

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Tax evasion (Switzerland)

51 Switzerland

Penalties (Switzerland)

Tax evasion (Switzerland)

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT