Swiss News

Zug new taxation system

The Federal Steering Committee just announced its proposals for a new tax regulation that is intended to implement a standard corporate tax rate of approximately 12 percent, without any significant financial losses for the cantons of Switzerland and especially for Zug, municipalities, companies and private individuals. The purpose of this reform is to make Switzerland’s tax system acceptable again on an international level so that the tax burden will not be shifted to private tax payers.

Termination without dismissal justified when manipulating the time clock

The Federal Court ruled that in the manipulation of the time clock dismissal was justified. It pointed out that the manipulation of the time clock is a serious breach of duty of loyalty the employee. Since no circumstances were present in this case, which made the severity of the abusive nature relative, the dismissal was justified. Although the "surreptitious" working time was only a few hours away before completion, the federal court rated the loss of confidence higher than the damage caused.

 

Reminder fees in Online Terms are difficult to claim

Many companies put their Conditions (Terms) online and define there latest fees and other conditions to the customer.

Courts are highly critical towards such Online Terms. They believe that reminder fees based on Online Terms are not claimable. Terms and Conditions must be delivered in writing, along with the contract and it must be ensured that the customer could take note of them.

Proper accounting of Billag credit

The Federal Court has ruled that the Billag fee is not unbinding tax. Retrospectively it is not reimbursed - at least not further back than 01/04/2015.

If a company has already paid for the financial statements for the period starting with 1.4.2015, the sum is deducted on your next bill credit. It involves the refund of VAT. This credit should be recorded as 100% tax refund. The new-billed fee is recorded for the future without VAT. 

Longer working hours allowance because of the strong franc

Due to the continuing strength of the franc, the Federal Council has adjusted the conditions for short-time work compensation.

Normally, the law provides for the entitlement of short-work benefits, a maximum period of 12 months while in the first six months two unpaid days of sick leave must be supported by the employer, and from the seventh reference month, the employer must support three unpaid days of sick leave.