The Swiss Federal Supreme Court confirmed that there was no need to reclassify a dividend deemed excessive into a salary subject to social security contributions
8 avril 2015
In a judgment dated 8 April 2015 (9C_837 / 2014), the Swiss Federal Supreme Court confirmed that there was no need to reclassify a dividend deemed excessive into a salary subject to social security contributions when the salary for the performance of such concrete work seems reasonable and is accepted as such by the tax authorities.
The referendum initiated in the canton of Vaud against the Corporate Tax Reform Act III (CTR III) concluded positively with a total of 14'259 valid signatures. The date of the vote is set for March 20, 2016. Source : internet website of the information and communication Office of the State of Vaud…
Corporate tax revenues have been falling across OECD countries since the global economic crisis, putting greater pressure on individual taxpayers to ensure that governments meet financing requirements, according to new data from the OECD’s annual Revenue Statistics publication. http://www.oecd.org/tax/corporate-tax-revenues-falling-putting-higher-burdens-on-individuals.htm