Dear Madam or Sir,

The year 2019 is decisive for the Swiss tax landscape, mainly due to the Swiss Corporate Tax Reform. The Federal Act on Tax Reform and AHV Financing (TRAF) will be subject to a public vote on 19 May 2019. Many cantons are already well advanced in their legislative cantonal corporate tax reform process. One important example is the canton of Basel-City: The new law was widely accepted by public vote on 10 February 2019.

After 2018 year-end works have been concluded for many Swiss companies, it is the right moment to reflect on key topics for Swiss board members in 2019. We have prepared a short summary of the most relevant regulatory developments (in German).

The so-called “VAT Quick Fixes”, a new set of EU rules, will affect Swiss businesses trading in EU countries. Our overview provides a snapshot view. Further on the VAT front, the Swiss Federal Tax Administration provided an update on limited input VAT refund period for VAT payers domiciled abroad.

As always, these contributions and many others are available in our EY Switzerland Blog. The blog offers facts, stories, insights and personal opinions on tax and a broad range of other topics – written by our experts and handpicked for you. For your convenience, we will still regularly consolidate the tax blog entries and send them to you in newsletter form. We look forward to continuing the dialogue with you on all these topics.

Sincerely,

Ernst & Young Ltd

Daniel Gentsch

Managing Partner, Tax & Legal Services

EY Switzerland

1. Federal Act on Tax Reform and AHV Financing – Public referendum is now a fact

2. “Basel-City compromise for the implementation of the Tax Proposal 17” widely accepted

3. Was der Verwaltungsrat 2019 im Auge behalten sollte

4. VAT Quick Fixes: Changes of EU VAT regulations will affect Swiss businesses trading within Europe

5. Update – limited input VAT refund period for VAT payers domiciled abroad!

6. M&A Legal, M&A Advisory, Tax Structuring and Transaction Support