Swiss News

Proper accounting of Billag credit

The Billag fee was ruled as not unbinding tax by the Federal Court. It can’t be reimbursed retrospectively, especially further back than 01/04/2015.

In the case of a company that has paid for the financial statements starting with 1.4.2015, the respective sum is deducted on the next bill credit. The deduction involves the refund of VAT. The respective credit should be recorded as a tax refund at 100%. The fee billed from now on is recorded in the future without VAT.

 

Longer working hours allowance because of the strong franc

The Federal Council has adjusted the conditions for compensation of short-time work due to the continuous strength of the Swiss franc.

Usually, the legislation provides for entitlement of short-work benefits for a maximum period of 12 months. In the first 6 months, 2 unpaid days of sick leave are supported by the employer. Starting with the 7th month of reference, the employer should support 3 days of unpaid days of sick leave.

Employer is not obliged to pay

A contractor was sued at the Labor Court because the Social Insurance Institution failed to pay the daily allowances on time during a persons’ maternity leave. Thus, the employee in cause complained because the employer should have paid the daily allowances immediately and directly to her.
The employer was granted justice by the court, because he had marked on the necessary form that the SVA should have been paid directly to the employee and it was not his fault that the SVA was paid too late.
(Source: Labor Court of Zurich, judgment AH140099 from 10/14/2014)

Apply for refund of withholding tax electronically

Legal entities that are resident in Switzerland may apply for a refund of the withholding tax electronically using the Form 25.

In order to be able to reclaim the withholding tax, the company is required to fill out a claim form which will be sent to the Federal Tax Administration. The novelty is that this application and all necessary documents may be sent online. A signature in paper form must be delivered for reasons of legal certainty.

Tax partners are able to view all their data online and edit it. In addition, companies can empower trustees or their employees.