Michaela Merz


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Invitation – 5th Regional and Global Headquarters Conference, Zurich


  • Date:               Thursday, 19 November 2015
  • Time:               8.30 am to 5.00 pm, followed by an aperitif
  • Venue:             Kameha Grand Zurich,Dufaux-Strasse 1,8152 Opfikon
  • Registration:   Please click HERE

In the past months, all Swiss companies, including Swiss-based HQs, have had to cope with major changes – legislative, economic and fiscal. Our 2015 HQ Conference will explore the impact of these changes on the Swiss market and its historical strengths, and how multinationals have been successful in navigating in this turbulent environment. In particular, we will debate why certain business sectors and/or business models are better equipped than others to deal with these disruptions and achieve targeted results. Continue reading


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Larentia + Minerva: CJEU issues its decision on the VAT deduction right of active holding companies and VAT grouping rules


Photo_RGB_PC_48164.jpgThe Court of Justice of the European Union (CJEU) released yesterday its decision on the joint cases, Beteiligungsgesellschaft Larentia+Minerva GmbH & Co. KG (C-108/14) (Larentia+Minerva) and Marenave Schiffahrts AG (C-109/14) (Marenave).

The questions referred to the CJEU concern two significant issues:

  • The input VAT recovery of holding companies involved in the management of their subsidiaries
  • The VAT grouping rules and the restrictions imposed by national law.

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PwC Webcast: ECJ’s judgment on Larentia + Minerva


Photo_RGB_R_IST_D5_8969.jpgFor the many businesses which have been involved in negotiations with their tax authorities concerning VAT recovery by holding companies, the ECJ’s judgment in Larentia + Minerva mbH & Co. KG (C-108/14) will be eagerly awaited. The ECJ diary indicates that the judgment will be published on Thursday 16 July 2015. What will it mean for your business? Will you be in a position to benefit and need to protect your position on time limits? Continue reading


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PwC Webcast: Important Australian GST developments – cross-border intangibles – 14 May 2015


PwC_Swiz_Zurich_R_MB_36.jpgI recommend our next webcast focusing on Important Australian GST developments – cross-border intangibles. Continue reading


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Australia – Taxation of digital services provided by foreign companies


SONY DSCOn 9 April 2015, the Australian Treasurer announced that the government will be introducing new GST measures aimed at overseas companies supplying digital services into Australia. The Treasurer stated that “a company providing intangible services into Australia, such as media services or so on, wherever they are located they should charge GST on those services.” Continue reading


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New interpretation guidance of the Principal Company Taxation adopted by the Swiss Federal Tax Authorities (SFTA)


686232_web_R_K_B_by_Rainer Sturm_pixelio.deThe SFTA have recently reviewed and revised the interpretation guidance which is used by the cantonal tax authorities to apply the taxation of principal companies, the rules of which are stipulated in Circular Letter number 8 published by the SFTA in 2011. Continue reading