| | | Dear Madam or Sir, The cantonal implementation of Swiss tax reform is in full swing prior to entry into force of the federal law as of 1 January 2020. Alongside a general overview of the cantonal implementation and key tax accounting considerations, we cover the cantons of Ticino, Argovia, Zug and Zurich in detail. In light of the reform, the Council of the European Union has decided to remove Switzerland from the so-called “grey list”. Swiss tax reform certainly brings about an unprecedented change to the Swiss corporate tax landscape. However, important developments take place in other areas of tax as well. Amongst them is a recent landmark VAT case on intermediation of financial services as well as a new reality faced by Swiss banks in light of FATCA group requests. As always, these contributions and many others are available on the New Reality Blog. The blog offers facts, stories, insights and personal opinions on tax and a broad range of other topics. For your convenience, we will still regularly consolidate the tax blog contributions and provide them to you in the newsletter form. We look forward to continuing the dialogue with you. | | |
| | | Daniel Gentsch Managing Partner, Tax EY Switzerland | | |
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