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Table ot conients

| .l .2.4.

Gift and inheritance tax

20

1.2.

Jurisdiction to tax income

Full tax liability
Individuals

21

t.2.t.
1.2.1.1.

Domicile
l.2.l.l.l.r. Domicile by intent
1.2.1.1.1 .2. Domicile by law
1.2.t.t.1.

21
21
21
21

22

| .2.1.1 .2.

Residency

1.2.1.2.

Corporations
Place-of-incorporation test

23

Place-of-management test
Partnerships
Trusts
Investment funds
Limited tax liability
Income tax
Enterprises, permanent establishments and

23
24
24
26
27
27

immovable property

2',t

Personal services
Dependent personal services

2',7

t.2.t.2.1 .
t.2.1.2.2.
1.2.t.3.
t.2.1.4.
| .2.1 .5.

t.2.2.
1.2.2.t.
| .2.2.t.1.
1.2.2.1.2.

t.2.2.1.2.1.
t.2.2.1.2.2.
1.2.2.t.2.3.
t.2.2.1.3.
t.2.2.t.3.1 .

t.2.2.t.3.2.
1.2.2.2.

1.2.2.2.t.
|

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Directors'fees
Artistes, sportsmen and lecturers
Pensions
Private pensions
Public pensions
Withholding tax
Taxable investment income
Interest from bonds and other simila debt

LJ

28
29
30
30

3l
3l
3l
3l

instruments
Interest on deposits with Swiss banks

)z

t.2.2.2.1.3.
1.2.2.2.t.4.
t.2.2.2.2.

Profit distributions from legal entities (dividends)

Profit distributions from investment funds

35

Taxable persons

r.3.

Special relief for individuals

1.3.1.
1.3.1.1.

Lump-sum taxation for individuals

Introduction
Legal basis

38
38
38
38

|.2.2.2.t.2.

t.3.t.2.

-''J

5I

39

40

I .3.1 .4.

Qualifying persons
Calculation of standard of living

l .3.1 .5.

Calculation of comparative tax

I .3.1 .6.

Availabilitv of treatv relief

42
43

I .3.1 .3.

41

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69
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Teble ot conents

1.4.5.2.4.
1.4.5.2.5.

1.5.

Non-qualifying businesses
Tax relief
Bibliography

Chapter 2: Swiss treaty law

2.1.
2.2.
2.2.12.2.22.2.3.
2.2.4.
2.2.4.1.
2.2.4.2.

Souroes of treaty law

Scope of tax treaties

Persons

8l

Generalprinciples
Individuals

8l

United States
Habitual abode or registered office in Germany
Extended limited tax liability in Germany, the
Netherlands and Sweden

2.2.4.3. Corporations
2.2.4.3.1 .
Luxembourg 1929 holding companies (milliardaires)
2.2.4.3.2. Madeira offshore comDanies
2.2.4.4. Partnerships
2.2.4.5. Trusts
2.2.4.6. Investment funds
2.2.4.7. Permanent establishments
Interpretation of tax treaties
2.3.
2.4.
Interaction between Swiss treaty law and Swiss
2.5.

domestic law
Bibliography

Chapter 3: International allocation of taxable income

3.t.

Business profits

3.r.t.
3.1.l.r.

Principles of taxation

3.1.t.2.

17

Taxes

Period in time

Territory

2.2.4.2.1.3. Denmak

.4.
2.2.4.2.2.
2.2.4.2.3.

72
72

77
78
78
79
80

2.2.4.2.1. Swiss residents subject to lump-sum taxation

2.2.4.2.1.1. France
2.2.4.2.1.2. Germany, Austria, Belgium, Canada, Italy and
NorwaY
2.2.4.2.1

7l

82
82
82
83
83
83

84
84
85
85

86
87
8'7

88
88
89
92
93

9)

Ceneral principle

95
95
95

Shipping, inland waterways transport and air

ransDort

96

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Table of contents

income
Dividends
Definition
Investment

121

3.3.1.1.
3.3.1.2.
3.3.1.3.
3.3.1.3.1.
1.3.1.3.2.
3.3.1.3.3.
3.3.1.3.4.

Taxation in the state of the beneficiary

Taxation in the state of source
Limited tax liability
Beneficial ownership
Treaty abuse

122

3.3.1 .4.

Relief from economic double

3.3.
J.J.l.

3.3.1.5.

3.3.r.5.r.
3.3.t.5.2.
3.3.1.5.2.r.
3.3.r.5.2.2.
3.3.r.5.2.3.

3.3.t.5.24.
3.3.t.5.2.5.
3.3.2.

3.3.2.r.
3.3.2.2.
J.J.J.

3.3.4.
3.4.
3

.4.1

3.4.2.

3.4.2.t.

Extratenitoriality

taxation

l2l
l2l
123
123
124
124
125

126

Procedural issues
General principles
Net remittance procedure

l2'7

basis
Scope
Qualifying dividends
Harmonized procedures
United States and Germany
Interest
Definition
Rules of taxation
Royalties
Capital gains
Personal services income
Independent personal services
Dependent penonal services
General rules

129

Legal

128
129
130
131

132
133
136
136

l3'7
138
138
139
139

lq
l10

3.4.2.2.
3.4.2.3.
1.4.2.4.
J.4.2.4.1.
3.4.2-4.2.
3.4.2.4.3.
3.4.2.4.4.
3.4.2.4.5.
3.4.3.
3.4.4.
3.4.5.

Short-termemployment(intemational transf-ers) 141

143
Employment in intemational transport

3.4.6.
3.5.

Students
Pension income

Frontier
Austna

workers

144

France

t44
t44

Germany

145

Italy
Liechtenstein

t46
r46

Directors'fees

146

Artistes and sportsmen

Govemment service and members of diplomatic
missions and consular posts

147

xlv

148
148
150

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Table of contonts

t72

Holding companles

4.5.5.3.
4.5.5.4.
4.5.6.
4.6.

Auxiliary companies

t'73

Procedure

t74

Bibliography

t'74
t'77

Chapter 5: Anti-abuse Provisions

Anti-abuse provisions in Swiss domestic law
5.1.
5.1.1. Introduction
5.1.2. Sources of law
Treaty abuse in the 1962 Abuse Decree
5.l .3.
5.1.3.1. ScoPe of aPPlication
5.1.3.2. Broad definition of treaty abuse
5.1.3.3. The 1962 Abuse Circular

5.1.3.3.1.

Abusive transfer of income to non-qualifying

Pefsons

5.1.3.3.1.1. Fifty per cent

5.1.3.3.1.2. ExPenditure
5.1

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.2.

base erosion

177

l7'7
178

l'79
179
180

l8l
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l8l
183

Inappropriate profit distributions

5.1.3.3.2.1. Twenty-ftve per cent distribution rule

5.1.3.1.2.2. Financing and interest rate
5.1.3.3.3. Fiduciary relationships
5.1.3.3.4. Foreign-controlled family foundations or

183

184

t)
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partnerships
The 1999 and 2001 Abuse Circulas

187

QualifYingcompanies
5.1.3.4.1.1. Active tratle or business test
5.l .3.4.1 .2. Direct stock exchange test
5.1 .3.4.l .3. Indirect stock exchange test
5.1.3.4.1 .4. Pure holding company test
5.1.3.4.2. Conditions of the 1999 and 2001 Abuse Circulars

188

5.1

.3.4.

5.1.3.4.1.

.3.4.2.1. Base erosion

5.1.3.4.2.2. Expenditure
5.1.1.4.2.3. Dividend distribution
5.1.3.4.2.4. Financing and interest

l9l
to?

t92
193
194
194

rate

Consequencesofnon-compliance
Anti-abuse provisions in Swiss tax treaties
Treaties which refer to the l92 Abuse Decree
Treaties which include 1962 Abuse Decree
Otheranti-abuseprovisions
The United States-Switzerland tax treaty
Introduction
xvl

r88

193

5.1

5.1.4.
5.2.
5.2.l .
5.2.2.
5.2.1.
5.2.4.
5.2.4.1 .

187

195
195

196

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201

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Table ot contentg

6.2.2.2.2.

6.2.3.
6.2.3.1 .
6.2.3.2.
6.3.
6.3.1
6.3.1

.1 .
6.3.1.2.
6.3.2.
6.3.3.
64.

method
aPProach
In general
The methods apPlied

Transactional net margin

The Swiss

.
.2.
7 .2.1 .
7.2.2.
'7
.2.2.1 .
'7
.2.2.2.
7

231
231
232
232
232
L: -t
234

Practlces
Initial adjustment
Income tax

Withholdingtax
CorresPondingadjustment
Secondary adjustment

BibliograPhY

z-r t

Inoduction

237

Treaty law
Scope of application

238
238
238

Unlawfuldiscrimination
Discrimination on the grounds of nationality
Discrimination against businesses
Introduction

'7.2.2.2.1.
7.2.2.2.2. Permanent establishments
7 .2.2.2.3. Deductibility of disbursements
7.2.2.2A. Enterprises owned and controlled
'1

'1

.3.
.4.

by non-residents

Swiss domestic law

Bibliography

Chapter 8: Mutual agreement procedure

8.1.
8.2.
8.2.1 .
8 .2.2.
8.2.2.1 .
8.2.2.2.
8.2.2.3.
8.2.2.4.
8.3.
8.4.

229

Consequences of inappropriate transfer pricing

Chapter 7: Non-discrimination
7 .1

228
228
228

238

2
2Q

2
242
z+5
243
244
247

Introduction

241

Request bY taxpayers

249
249
250
250

Conditions
Procedure
Presentation of taxpayer's objections
Examination by the competent authority
The mutual agreement procedure proper
Application of the mutual agreement
Request by competent authorities

BibliograPhY

xvlll

251
251
252

253
253

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Table ot contenis

1o.4.2.4.

t0.4.3.

Elimination of double taxation and revenue sharing 283

283
Exchange of information

Introduction

to.4.3.2.

Tax fraud and the like

283
284

10.4.4.

Extension of rules comparable to the EC

Paent-SubsidiarY Directive

286

t0.44.1.

lntroduction

286

10.4.3.1

1o.4.4.2-

trgal

to.4.4.3.
to.4.4.3.1.
to.4.4.3.2.

Scope

1o.4.4.3.3.

t0.4.4.4.
to.4-4.5.
10.4.4.6.

r0.4.4..1.
1o.4.4.6.2.
1o.4.4.6.3.
t0 4.4.6.4.

to.4.4.6.5.
to.4.4.6.6.
to.4.4.6;7.
10.4.4..8.
10.4.4.6.9.

basis and administrative regulations

Tenitoriality and the EU accession statcs

"Tax at source" defrned
Developments regarding the Parent-Subsidiary

287

289
289
290

Directive
Jurisdiction
Interpretation
Qualifying dividends
Dividends defined
Legal form
Fiscal residence
Direct shareholding
Subject to tax
Participation threshold
Minimum holding Period
Anti-abuse regulations
Treaty provisions

290

Procedures
Net remittance Procedures
Minimum holding period procedures
Extension of rules comparable to the EC Interest

302

and Royalties Directive

303

Bibliography

304

t0.4.4.7.
10.4 -4;7 .l .
t0.4.4.7.2.
10.4.5.
10.5.

29r
291

293
293

293
294
294
295
29'7

298
299
301

302

?ot

APPENDICES
Swiss tax treaties

I
nppendix II
Appendix

Appendix

III

International tax treaties signed by Switzerland 309

313
Treaty relief from Swiss withholding
32O
at
tax
from
foreign
relief
Treaty

tax
source

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S
tJ
lar

rvuorlend

In Internatlonal Ta Law eraminos in delail lhe

recenl

derelopmenb involving Swtsorlan's Inditional role in Inlornatlonal

planning. During lhc pasl 5 yoars, Suiss inlornalional lax law has

erporienced a signilicant shtt towards EU and 0EGD compalibilily. This shifl has
lod to an agrsemenl botween Swierland and thr EIJ Momber Stalss, lho impacl
of which is ertensYely oraminod n this now 10'yoar odlllon.
within the
The influence ofthe Eufopean Union and the oECD has also resulted in a cleaf move
pricing
swiss tax environment lowards the adoption of intefnationally fecognzed tfansfef
t0 the
methodologies, In addition, there have been significant changes fegafding the approach
hand EU and
intefnatonal exchange 0f inf0fmation and assistance in tax mattefs. 0n the other
the
0ECD involvement has led to an understanding by the inlernatioflal community of some of
tax reliel opportunities that remain available to companies in Switzerland

pfactitionefs
The third edition of Switzerland in International Tax Law is essential readlng lor
actively involved in internat0nal cross-border investment.

rHE IUTA0nS
xavier obeaon is Professof of swiss and International Tax

Law at the university 0f Geneva

Fedefal couft of
He is a parlner in lhe Geneva law firm Oberson & Parlners and a Judge 0n the
Aooeal for Taxaton. Mr oberson is also a member 0f the IFA Permanent scientific committee
Un versity
After being admitted to the Geneva Bar, he obtained a Doclorate of Law from Geneva
Tax Ptogram.
and an LLM from Hafvafd Law school where he also completed the Intefnational

Howard R. Hll s a Partner with Ernst & Young, where he is responsble for
n law from
international tax pfactice in western swiherland. After obtaining a degree

the
the

(expert liscal diplm).

univefsity 0f Geneva, he qualifed as a certilied stvss Tax consultant
Mr Hull lectures on intefnational tax issues at the swiss Tax and Accountancy Academy. He ls

fegulafly 0n matters
a prolific author of articles on swiss and intefnational taxalion, and speaks
of international tax law.