An amended VAT brochure about aviation published on the 3rd of July 2018 by the Swiss tax administration highlights several changes concerning VAT registration in case of cross border activities with ties to Switzerland. This may affect foreign or Swiss parties to lease and purchase agreements mainly if the aircraft is located in Switzerland at some stage.
The draft of the "Tax Proposal 17" has been released and incorporates most of the elements of the rejected corporate tax reform III, but as announced the notional interest deduction has been abandoned. The following blogpost summarises the main incentives of the Tax Proposal 17 and related measures. Especially with regard to the step-up options, the time has come to begin with tax planning.
As of 1 January 2017 the Federal Act on the International Automatic Exchange of Information in Tax Matters (AEOI Act) entered into force, which will result in an extensive collection of information and automatic disclosure to foreign tax authorities. This landmark in fighting tax evasion comes along with limitations to current data protection rights and essentially abandoning the famous Swiss banking secrecy.