TITLE

THE LAWYER GLOBAL OFFSHORE REPORT: SWITZERLAND

AUTHOR(S)
Kumschick, Mario; Michaels, Marnin; Morse, Jeffrey; Marcovici, Philip; Storckmeijer, Alexandra
PUB. DATE
January 2005
SOURCE
Lawyer;1/31/2005, Vol. 19 Issue 4, p36
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
Provides update on taxation and income of the individuals in Switzerland. Rejection of the proposal to modify the household tax regime to mitigate an increase in the tax rate for married couples' aggregate income and to change the tax treatment of deemed rental income from real estate owned for personal use; Modification of income tax law to repeal heirs' responsibility for penalties for tax evasion committed by the deceased; Agreement on the application of measures equivalent to the European Union savings tax directive.
ACCESSION #
15993908

 

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