As a company operating or a group headquartered in Switzerland, you should consider the following short-term measures (in Switzerland and abroad) to protect your global cash tax position in these unprecedented times.
Rundschreiben an die kantonalen Verwaltungen für die direkte Bundessteuer.
Der Bundesrat hat am 20. März 2020 die Verordnung über den befristeten Verzicht auf Verzugszinsen bei verspäteter Zahlung von Steuern, Lenkungsabgaben und Zollabgaben sowie Verzicht auf die Darlehensrückerstattung durch die SGH (COVID-19-Verzichtsverordnung) per 21. März 2020 in Kraft gesetzt (AS 2020 861; vgl. Beilage).
Gemäss Artikel 3 dieser Verordnung gilt bezüglich der direkten Bundessteuer Folgendes:
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Um von den Zahlungsaufschüben profitieren zu können, muss weiterhin ein schriftliches Gesuch für Zahlungserleichterungen nach Art. 90 MWSTG eingereicht werden. Die Gesuche sind weiterhin per Post oder Mail zuzustellen. Ein spezielles Formular oder sonstige zusätzliche Informationen sind nicht notwendig.
In order to ensure the services rendered to the users of the Ministry of Economy and Finance, an internal organisation is operated at the level of each department as of March 24th, 2020.
For now, deadlines for VAT submissions and payments remain the same in Slovakia. For both established and non-established business it is possible to get missed deadlines remitted provided the reasons why the deadlines could not be met are reasonably explained.
Tax filing and payment due date for Individual (not corporate) taxpayer for 2019 due at 16 March 2020 was extended to 16 April 2020.
On Friday 13 March 2020, the Government proposed a series of urgent measures to reduce the financial consequences of the ongoing coronavirus outbreak (COVID-19). Below are the details. Note that these proposals will be considered by the Parliament and that there may be changes.
Provisional instructions for requesting deferrals in accordance with the rules of liquidity facilitation for SMEs and self-employed workers as established in Royal Decree-Law 7/2020, of 12 March
Now the coronavirus is spreading around the world, the first priority is people’s well-being. But the economic impact of the measures the government is taking in order to contain the virus from spreading further, is also considerable.
Globally, the coronavirus is gaining more and more grip and COVID-19 is starting to paralyse society and the economy. Government bodies and other organisations are taking measures to prevent any further spread.
PwC Switzerland ITX
Michaela Merz 