BOITELLE TAX

News & publications

Here you will find all the news and publications published by BOITELLE TAX

NEWS

PUBLICATIONS

18.04.23 /

TAX ISSUES FOR REMOTE WORKERS AND THEIR SWISS EMPLOYERS

INTRODUCTION The COVID-19 pandemic and the health measures implemented by governments led to an unprecedented globalization of remote working. In some instances, workwas done at home, in other instances, executives were stranded abroad. Either way,this new form of work is prevalent in border areas where employees living on one side…

6.03.23 /

Les parts de SCI françaises sont des valeurs mobilières en droit interne suisse imposables à l’impôt sur la fortune, tranche le Tribunal fédéral

Le TF a rendu une décision très attendue le 13 décembre 2022 (1), susceptible d’impacter les résidents fiscaux suisses propriétaires de biens immobiliers en France à travers des SCI.  En particulier, le TF a été amené à se positionner sur la qualification fiscale des parts sociales d’une société civile immobilière…

  • Fiscalité suisse des personnes physiques
  • Impôt sur la fortune
  • SCI française
2.02.23 /

SWITZERLAND ON TRACK TO IMPLEMENT THE PILLAR 2 INTERNATIONAL TAX REFORM BY 2024

In October 2021, the OECD/G20 Inclusive Framework (hereinafter “IF”) involving over 130 countries agreed on a two-pillars approach to resolve the international tax challenges arising from the digitalization of the global economy (referred as BEPS 2.0)[1]. The publication of the model rules for Pillar 2 followed in December 2021[2]. The…

  • International taxes
  • Tax