Category: Divers

Impôt sur les gains immobiliers dans le canton de Vaud
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Impôt sur les gains immobiliers dans le canton de Vaud

L’impôt sur les gains immobiliers est une taxe prélevée sur le bénéfice réalisé lors de la vente d’un bien immobilier. Dans le canton de Vaud, cet impôt varie selon la durée de possession. Découvrez les principes, le calcul et les exonérations applicables à cet impôt.

Withholding tax in Vaud
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Withholding tax in Vaud

L’impôt à la source est un système de prélèvement fiscal appliqué directement aux revenus de certains résidents et travailleurs étrangers en Suisse. Découvrez à travers ce guide les éléments clés de l’impôt à la source dans le canton de Vaud, notamment concernant les nouveaux barêmes en 2024.

Swiss Tax Identification Number (TIN)
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Swiss Tax Identification Number (TIN)

In Switzerland, your tax identification number (TIN) depends on your status. For private individuals, for example, the TIN corresponds to the AHV number, while for companies it's known as IDE (Business Identification Number). In this article, we'll tell you everything you need to know about the TIN in Switzerland.

Swiss tax ruling
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Tax Rulings in Switzerland

The practice of tax rulings, adopted by the tax authorities, responds to a clear request from taxpayers: to obtain an advance answer on the tax implications of their projects.

Although this approach does not give taxpayers a legal right, it does provide significant legal certainty, strengthening trust and dialogue between citizens and the tax authorities.

tax on 2nd pillar withdrawals
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2nd pillar: tax on withdrawals

Le 2ème pilier de la prévoyance professionnelle Suisse, agit en complémentarité avec le premier pilier. Son objectif principal ?

Vous assurer un revenu confortable une fois vos jours de travail révolus.

If you feel the call to move abroad, if you have an entrepreneurial spirit or if you are interested in buying a house, the second pillar offers you the possibility of withdrawing the capital you have saved before you reach retirement age.

VAT concordance - Tax Services
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VAT Reconciliation: How Does it Work?

VAT reconciliation in Switzerland is an annual procedure that plays a key role in ensuring that companies comply with their tax obligations.

The annual VAT reconciliation is more than just a legal formality: it also gives taxpayers who have sent in incorrect statements the opportunity to correct them and avoid any penalties.

Private share of vehicle 2023
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Private vehicle share: how does it work?

In Switzerland, the private share is a calculation that must be made at least once a year. It refers to the percentage of use of a company car for personal purposes. For the employee, the private portion is taxable pay.

In this article we look at why and how to calculate a private share, the possible methods, and also the tax aspect, particularly in terms of VAT.

Representation expenses geneva
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Representation expenses in Geneva

Découvrez les modalités des frais de représentation forfaitaires à Genève. Seuils salariaux, taux et implications fiscales détaillés.