Kanton Zürich, Finanzdirektion: Steuerjurist/in 60%


Rund 750 Personen arbeiten im Steueramt des Kantons Zürich. Das Steueramt leitet den Vollzug der Steuergesetze und sorgt für richtige und gleichmässige Steuerveranlagungen und für einen einheitlichen Steuerbezug.

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Webcast – Is Tour Operator Scheme (TOMS) applicable to non-EU resident companies? and other updates –Wednesday, 10 November 2021


10 November 2021
15:15 –16:00 GMT, 16:15 – 17:00h CET (Central Europe), 11:15-12:00 EST

I would like to invite you to the webcast about recent change to the Tour Operator Margin Scheme (TOMS) in some jurisdictions: the non-applicability of TOMS to non-EU established entrepreneurs.

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Netherlands – Change regarding the online portal of the DTA as from 1 January 2022 for resident entities


  • As of 1 January 2022, the DTA will release a new online portal (Belastingdienst Zakelijk) for amongst others, the filling of Dutch VAT returns.

  • Filling Dutch VAT returns though the new portal of the DTA will require the so.called eHerkenning, which is a standardized login system used by the DTA.
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Webcast – 6. Schweizer MWST-Tagung – Dieses Jahr virtuell


Die Mehrwertsteuer ist im steten Wandel und wird immer transparenter.

Es wird immer anspruchsvoller, die gesetzlichen sowie behördlichen Vorgaben und Neuerungen effizient wie auch kostengünstig einzuhalten. Dazu kommt die anhaltende COVID-19-Situation, welche umsatzsteuerliche Herausforderungen mit sich bringt und die es zu meistern gilt. Gleichzeitig spielt Industrie 4.0 und die umfassende Digitalisierung in der industriellen Produktion eine immer wichtigere Rolle. Dieser absehbare Wandel bringt neue Chancen zur Prozessoptimierung.

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Germany – Interest rate of 6% p.a. unconstitutional since 2014  but only to be re-regulated for years from 2019 onwards


According to the Federal Constitutional Court (Bundesverfassungsgericht, BVerfG), the interest rate for interest on back payments, but also on interest on refunds, has been unconstitutional since 2014.unconstitutional if an interest rate of 0.5% per month is applied. However, the legislature is only obliged to act for 2019 and later years – nothing nothing changes for earlier years.

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Netherlands – VAT treatment of Advance Therapy Medicinal Products


The Dutch tax authorities informed HollandBio (the interest group of biotech companies in the Netherlands) about the Dutch VAT treatment of Advanced Therapy Medicinal Products (ATMPs), such as cell and gene therapy and tissue engineered products. According to the Dutch tax authorities, Advanced Therapy Medicinal Products (ATMPs) qualify as medicines, which means that these products are subject to the reduced Dutch VAT rate of 9%. This is in line with European regulations, where ATMPs are regarded as medical products.

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Italy – plastic packaging tax as per 1 of January 2021


I would like to share with you further information regarding the plastic packaging tax to be introduced in Italy presumably in January 2022.

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Spain – New Plastic Tax expected as of January, 1 2021


The new Plastic Tax is an environmental and indirect tax, which will be levied to private or legal persons that manufacture, import or acquire from another EU state non-reusable plastic packaging to be used on the Spanish market.

Non-reusable plastic packaging includes the one designed to contain, protect, manipulate, distribute and present merchandise containing plastic.

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Implenia AG: Fachspezialist Steuern in Opfikon


Als führender Schweizer Bau- und Immobiliendienstleister entwickelt und realisiert Implenia Lebensräume, Arbeitswelten und Infrastruktur für künftige Generationen in der Schweiz und in Deutschland. Zudem plant und erstellt Implenia in Österreich, Frankreich, Schweden und Norwegen komplexe Infrastrukturprojekte. Eine rund 150-jährige Bautradition und das Know-how aus hochqualifizierten Beratungs-, Planungs- und Ausführungseinheiten machen Implenia zum integrierten, multinational führenden Bau- und Immobiliendienstleister.

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Italy – e-invoicing changes as per 1.1.2022


Changes to the mandatory business-to-business (B2B) electronic invoicing (“e-invoicing”) rules for transactions carried out with foreign business partners (i.e., taxpayers that are not resident or established in Italy and that do not have an Italian VAT number) will be effective as from 1 January 2022. Thus, Esterometro will be abolished and, consequently, all cross-border invoices (export, import, intra-community, etc.) will have to be sent to SDI on a transactional basis (i.e. the scope of mandatory e-invoicing will be extended).

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