From an internal Swiss tax perspective, two major changes will come in 2020:
- The new cantonal tax law, which integrates the Swiss tax reform package (reduction of corporate income tax). The final law has still not been voted, but here is the projection to be brought into force : RFFA_VS_2020.pdf
- It is the last year before the entry into force of the new law for lump-sum taxpayers (who where already in Switzerland before 2016).
New minimum, new control calculation, new practice.
Swiss Tax Services SA will write a specific letter to you during this year, in order to be ready in 2021.
- Otherwise and as usual, there are always minor changes, due to the fiscal practice or the jurisprudence or some ways of proceeding.
In all cases, Swiss Tax Services SA will continue to focus on its main values, such as :
1. an absolute discretion in business
2. a personnal and direct contact
3. high reactivity by email (on the phone it is sometimes more difficult)
4. high level of knowledge in its area of work
5. experience of the tax administration