The Resource "Immigration Step-up" in der Schweiz

"Immigration Step-up" in der Schweiz

Label
"Immigration Step-up" in der Schweiz
Title
"Immigration Step-up" in der Schweiz
Creator
Subject
Language
  • ger
  • eng
Summary
If a function, asset or operating unit is relocated to Switzerland, the Swiss "Immigration Step-up" can be applied since January 1st, 2020. The Immigration Step-up is a supplement to the competitive profit tax rates in Switzerland, which, unlike other countries, does not have any additional taxation ("CFC" rules or similar). Switzerland is thus positioning itself as a location, particularly for headquarters and cluster functions with high added value
Citation source
In: Internationales Steuerrecht. - M√ľnchen. - Vol. 29 (2020), no. 7 ; p. 260-261
http://library.link/vocab/creatorName
  • Harbeke, N
  • Schwizer, P
Geographic coverage
  • Europe
  • European Union
Language note
German
http://library.link/vocab/subjectName
  • tax rate
  • profits tax
  • step up
  • hidden reserves
  • goodwill
Label
"Immigration Step-up" in der Schweiz
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2020/G-I/ISTR/7_260-261.pdf
Publication
Note
20200922

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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