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2019年瑞士法律年度简报:再见,避税天堂?

2019年瑞士法律年度简报:再见,避税天堂?

2019年瑞士法律年度简报:再见,避税天堂?
2019 Swiss Legal Review: Goodbye to Tax Haven?

1月/Janurary

2019年1月1日,瑞士议会共批准了与89个合作国家进行金融账户信息互换(AEOI)。AEOI的法律基础自2017年1月1日起生效。因此,瑞士的AEOI合作国家包括了所有欧盟成员国和欧洲自由贸易联盟(EFTA)成员国,几乎所有的G20国家和OECD国家,以及瑞士最重要的经济合作伙伴和世界领先的金融中心。截至2019年9月底,金融账户信息已成功与包括中国大陆和香港在内的总共75个合作国家和地区进行了交换。与澳门的AEOI协议于2020年1月1日生效,首次数据传输将于2021年进行。

Up to January 1, 2019, Parliament has approved the introduction of the Automatic Exchange Of Information (AEOI) with 89 partner states.The legal foundations for the AEOI have been in force since 1 January 2017. Switzerland’s network of AEOI partner states thus includes all EU and EFTA member states, almost all G20 and OECD states, Switzerland’s most important economic partners and the world’s leading financial centers. Financial account information was successfully exchanged with a total of 75 partner states at the end of September 2019, including mainland China and Hong Kong. The AEOI agreement with Macao entered into force in 2020 with the first data transmission to occur in 2021.

2019年1月1日,瑞士外国人法的第二修正案生效。该修正案要求采取相关措施,帮助外国人进入瑞士劳动力市场,但也对居住在该国的外国国民提出了更多要求。根据修订后的法律第58条,对外国人能否成功融入瑞士的评估将基于对公共秩序和安全的遵守,对联邦宪法的尊重,具有必要的语言表达能力以及经济状况等。预计该法案将进一步限制低端劳动力进入瑞士劳动市场。

Effective 1 January 2019 the revised Swiss Federal Act on Foreign Nationals and Integration (FNIA) was enacted. One of the most remarkable changes is the new language requirement for work and residence permits.Foreigners living in Switzerland now have to meet certain criteria of good behaviour, for example respect for public security and order and constitutional values, before their residence permits are granted or renewed. Economic participation and language skills will also be considered.

2月/February

2019年2月20日,巴黎一家法院裁定,UBS法国区分行由于在2004年至2012年之间非法地帮助法国客户向法国税务机关隐瞒了数十亿欧元。该行因税务欺诈和洗钱被当局罚款42亿瑞郎,UBS上诉,尚待审理。

On 20th February, the French Branch of UBS was condemned to a fine of CHF 4.2 Billion for Tax fraud and money laundering – an appeal has been filed by the Bank.

3月/March

2019年3月20日,瑞士联邦议会通过一项议案,要求联邦委员会修改现行金融法规以适应加密货币,限制利用电子货币进行洗钱和其他不法行为。此举旨在保护加密货币用户免受诸如勒索之类的非法活动和进行洗钱。它将修改关于司法和行政当局程序相关的现有规定,以便它们也可以应用于加密货币。此议案以99票对83票,10票弃权获得通过。

20 March 019, Swiss Federal Assembly passed a motion in March 2019 requiring the Federal Council to amend existing financial legislation to accommodate cryptocurrencies, restricting the scope for money laundering, extortion and other risks.The move aims to close perceived gaps in protecting cryptocurrency users from illicit activities like extortion and money laundering. It will adapt existing provisions on procedural instruments of judicial and administrative authorities, so that they can also be applied to cryptocurrencies. The Council approved the motion introduced with 99 to 83 votes in favor and 10 abstensions.

4月/April

2019年4月10日,最高法院宣布,在全国范围内对家庭税收减免进行的有争议的投票结果被废止,为重新进行投票铺平了道路。这是瑞士直接民主制度历史上首次由最高法院宣布公投结果无效。根据联邦法院周三发布的声明,法官们裁定,政府没有就确保已婚和未婚夫妇受到平等税收待遇的提议向选民提供正确的信息。

April 10th, the Supreme Court of Switzerland has annulled the result of a controversial nationwide vote about tax breaks for families, paving the way for a re-run of the ballot – a first in the history of Switzerland’s system of direct democracy. The judges ruled that the government had failed to provide correct information to voters on a proposal to ensure equal tax treatment for married and unmarried couples, according to a Federal Court statement published on Wednesday.

2019年4月29日,中国与瑞士正式签署了“一带一路”谅解备忘录,以加强两国在“一带一路”沿线第三方市场的贸易、投资和融资合作。瑞士财政部在4月16日发布简短声明表示:“这份备忘录的目标,是让双方加强一带一路沿线上第三方市场的贸易、投资、资金计划。”自2014 年7 月1 日以来,瑞士是欧洲大陆唯一与中国缔结了全面的自由贸易协定的国家。

On April 29, 2019, China and Switzerland formally signed a Memorandum of Understanding on the “Belt and Road” to strengthen bilateral trade, investment and financing cooperation in third-party markets along the “Belt and Road”. The Swiss Ministry of Finance issued a short statement on April 16 stating: “The goal of this memorandum is to enable both parties to strengthen trade, investment, and funding plans for third-party markets along the Belt and Road.” Since July 1, 2014, Switzerland It is the only country in continental Europe that has concluded a comprehensive free trade agreement with China.

5月/May

2019年5月19日,瑞士举行对公司改革的全面公投,结果显示选民在很大程度上接受了公司税规则的改革,这将取消对跨国公司的部分优惠待遇。改革将放弃给予跨国公司的优惠税率,同时降低基准税率,以防止瑞士人流向更具吸引力的目的地,从而使瑞士与国际税收规则保持一致。

May 19,2019 Swiss voters have largely accepted a reform of corporate tax rules that will scrap preferential treatment for multinational firms.The legislation will bring Switzerland into line with international tax rules by ditching preferential rates offered to multinationals, while lowering baseline rates in an effort to prevent them fleeing to more attractive destinations.

6月/June

2019年6月14日 瑞士今年的重大事件之一—女性罢工。瑞士各地成千上万的妇女走上街头,要求更高的报酬,更高的平等和更多的尊重,抗议世界上最富裕的国家之一继续不公平地对待其一半人口。直至1995年3月24日,瑞士“才”颁布了联邦平等法案。

The 14th of June marked a major event this year in Switzerland – Women were on strike – requesting EQUALITY – The Swiss Federal Act on Equality was enacted “only” on the 24th March 1995.

7月/July

2019年7月26日,瑞士联邦最高法院在税务事务行政协助领域做出了具有开创性的判决。最高法院推翻了瑞士联邦行政法院2018年的一项裁决,裁定可以将有关成千上万在法国居民的瑞银账户持有人的信息传递给法国税务机关。

On July 26, 2019, the Swiss Federal Supreme Court rendered a groundbreaking judgment in the field of administrative assistance in tax matters. Reversing a 2018 ruling of the Swiss Federal Administrative Court, the Supreme Court decided that information regarding tens of thousands of UBS account holders presumed to have tax residence in France could be transmitted to the French tax authorities.

8月/August

2019年8月27日,联邦税务局(FTA)发布了一份关于加密货币和ICO / ITO的工作文件,其中涉及财富,所得税和利得税,预扣税和印花税。本工作文件概述了联邦税务局(FTA)迄今为止根据现有税法制定的做法。针对加密货币的征税是基于2019年5月底提交给FTA的交易行为。

On 27 August 2019, the Federal Tax Administration (FTA) published a working paper on crypto currencies and ICOs/ITOs as the subject of wealth, income and profit tax, withholding tax and stamp duties. This working paper outlines the practice developed to date by the Federal Tax Administration (FTA) on the basis of the existing tax laws. This tax practice is a snapshot and is basically based on the facts and transactions submitted to the FTA by the end of May 2019. This will further develop of the Geneva Crypto Nation.

9月/September

2019年9月3日,瑞士楚格州进行州税制改革的全民投票截止期满,楚格州的税制改革将于2020年1月1日生效。修订后的税法在OECD的框架下,将降低州一级的公司所得税税率,从而将税前收入的整体公司所得税税率(包括直接联邦税)从14.35%降低至11.91% 。在2019年5月19日的公众投票中, 瑞士选民批准了《联邦税收改革和AHV融资法》(TRAF)。联邦一级的改革已于2020年1月1日生效。在联邦一级获得批准后,各州必须将新措施纳入其州税法并确保符合联邦TRAF法规。

3rd September 2019, the referendum period for the cantonal implementation of the Swiss tax reform in Zug expired and the tax reform in Zug will enter into force on 1 January 2020.A core component of the amended tax law is the reduction of the corporate income tax rate at cantonal level, which results in a reduction of the overall corporate income tax rate (including direct federal tax) on pre-tax income from 14.35% to 11.91%.

10月/October

2019年10月20日瑞士举行联邦选举,选举联邦议会两院的所有成员.2019年,之后联邦行政会议选举了瑞士联邦理事会瑞士联邦委员会。在10月20日选举中,瑞士的绿党和瑞士绿色自由党这两个绿党取得了重大选举胜利,分别获得了13.2%和7.8%的选票。

Federal elections were held in Switzerland on 20 October 2019 to elect all members of both houses of the Federal Assembly.This will be followed by the 2019 election of the Swiss Federal Council, the federal executive, by the United Federal Assembly.In the 20 October elections, the two green parties, the Green Party of Switzerland and the Green Liberal Party of Switzerland, made major electoral gains, taking 13.2% and 7.8% of the vote respectively.

11月/November

2019年11月27日,联邦委员会通过了《资本充足率条例》的修正案,该修正案旨在减轻流动性高且资本充足的小型银行对资本充足率要求的监管负担。同时,还包括了对系统相关银行的具体要求。取消了住宅投资物业抵押贷款风险加权的拟议修正。经修订的《资本充足率条例》(CAO)将于2020年1月1日生效。

On 27 November 2019, the Federal Council adopted the amendment of the Capital Adequacy Ordinance (the CAO) concerning the implementation of reduced regulatory burden on capital adequacy requirements for smaller banks which enjoy high liquidity and are well capitalised. At the same time, specific requirements for systemic relevant banks have been included. The intended amendment of risk weighting for mortgages on residential investment properties was abolished. The amended CAO will enter into force as of 1 January 2020.

12月/December

瑞士公司税制改革最终将于2020年1月1日生效。瑞士政府于2008年12月启动了第三个公司税制改革计划,但该提案未能在2017年公民投票中通过,并在今年3月陷入僵局。按照新法草案,今后国际大公司在瑞士的税收优惠将被取消,所有企业无论外企还是国企都将使用一个共同的税收准则,科研和革新将获得“减税”优势。各州从联邦那里得到一笔附加资金以补偿税收降低带来的财政损失。联邦和各州在财政上因税收减少造成的短期损失据估计可能会达到20亿瑞郎。

The Swiss corporate tax reform of the century will finally enter into force on 1st January 2020 – the Swiss government started the third corporate tax reform project in December 2008, went through a failure by public vote in 2017 and finally checkmated in March this year.

(瑞中法律协会视频简介,Introduction of SCLA)

基于Aliasghar Kanani(瑞士博朗律师事务所合伙人)所提供的纲要,由张天泽、程鹤、姜珊等共同编辑整理。
Based on the outline provided Aliasghar Kanani(Bonnard Lawson International Law Firm), co-edited by Zhang Tianze, Cheng He, Jiang Shan.

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Harvey Yan

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