k-flash post

ABOUT THE AUTHOR

Konrad Häuptli graduated from the University of Berne, qualified as an attorney-at-law and was admitted to the Bar of the Canton of Berne. He joined HSBC in 2002 after working with Swiss Re for over 20 years. He then went on to work for KENDRIS in 2016 after retiring as former CEO of HSBC’s Trust Companies in Switzerland. Konrad Häuptli is a member of the Advisory Board of the Swiss Association of Trust Companies (SATC) and is also a member of mixed expert groups representing SATC. He has been managing family assets and has been involved in entrepreneurial activities, board assignments as well as private equity investments.
Fiskaleinnahmen des Bundes

The case

Link (German & French)

Source: FTA

The commentary

Federal fiscal revenues up to the middle of the 20th century are compared: Annual results, monthly results and revenues of the FTA and GDP (excel). Also interesting is the chronological development of legislation (pdf).

 

This publication has been prepared solely for information purposes and is does not constitute a recommendation, a solicitation, or an offer. The information on which this publication is based has been obtained from sources that we believe to be reliable and in good faith, but we have not independently verified such information and no representation or warranty, express or implied, is made as to its accuracy. All expressions of opinion are made as of the date of publication and may be subject to change without notice. k-flash accepts no liability or responsibility whatsoever for any consequential loss of any kind arising out of the use of this publication or any part of its contents. The use of this publication should not be regarded as a substitute for the exercise by the recipient of his or her own judgment. This publication is not directed to any person in any jurisdictions that prohibit such publication.

Click to rate this post!
[Total: 0 Average: 0]

RECENT POSTS

“Platzgen”

The Case: What on earth is “Platzgen” ? – A Swiss precision throwing sport: part pétanque, part strength training, which is played with a heavy pointed metal throwing disc. The Commentary: Platzgen is a traditional Swiss precision sport, particularly popular in the German-speaking part of Switzerland with around 50 active…

Super Saint-Bernard to be dismantled

The Case: The Super Saint-Bernard ski area near Bourg-Saint-Pierre in Valais has been closed since 2010. The Commentary: Opened in 1963, the ski area used to have around 27 km of slopes at altitudes of up to 2,800 metres. A reopening would have required investments of around CHF 25 million,…

Search

TRANSLATE

Newsletter

Related Posts

Tax Treatment of Shares Transferred as Part of a Corporate Succession Plan

The Case: The Federal Supreme Court had to determine whether the 795 shares bequeathed to a long-standing managing director and member of the board of directors under an inheritance agreement constituted taxable income or a bequest. A further issue was whether the authorities concerned had standing to bring an appeal…

Input VAT Deduction and Timing of Invoice Issuance

The Case: A taxpayer claimed an input VAT deduction for consulting services. The Federal Administrative Court rejected the claim, among other reasons, because the services had been obtained prior to the commencement of the taxpayer’s VAT liability. The Commentary: The Swiss Federal Supreme Court overturned this approach, making clear that…

Does a Treasure Find constitute Taxable Income?

The Case: The Federal Direct Tax Act (DBG) does not expressly define the concept of “income.” The Commentary: Instead, Art. 16 para. 1 DBG contains a broad general clause based on an economically connecting factor. While this approach somewhat reduces legal certainty, it enables the taxation of economic benefits that…

Categories