Dubach is up to date.

Protocol of Amendment to the Double Taxation Agreement between Switzerland and the USA in force as of 20.09.2019

Almost 10 years after the Protocol of Amendment to the Double Taxation Agreement between Switzerland and the USA was signed by representatives of both countries, it entered into force on 20 September 2019.

The focus is in particular on changes concerning the exchange of information between the two countries. The revision removes the distinction between tax evasion and tax fraud. Requests for information concerning such matters may relate to facts as from 23 September 2009, the date of signature of the Protocol of Amendment.

The Protocol of Amendment also contains a mandatory arbitration clause and exempts dividends paid to individual pension funds from withholding tax from 1 January 2020.

Do you have any questions on how the changes will affect you in concrete terms? We will be happy to help you.

Insurance Providers Allowed to Conduct Undercover Observations Again

The political and legal back and forth regarding undercover observations conducted by insurance providers within the Social Insurance System lasted for almost three years. It all started with European Court of Human Rights’ judgment of 18 October 2016. In its judgment, the court held that there was no sufficient statutory basis for such observations in Switzerland. In the following, a referendum was held against the newly created provisions allowing the insurers to monitor claimants. The Swiss electorate voted on this amendment to the Federal Act on General Aspects of Social Security Law (ATSG) on 25 November 2018 and approved it. However, as three complaints in this matter were still pending before the Swiss Federal Supreme Court, the statutory basis for monitoring claimants has not yet entered into force. On 8 August 2019, the Federal Supreme Court has rejected these complaints. Therefore, the amendments to the ATSG, together with the implementing provisions of the Federal Council of 7 June 2019, will enter into force on 1 October 2019. As a result, the insurance providers will again have the right to conduct undercover observations in justified cases as of this date.

Tax Reform and Financing of Old-Age and Survivors' Insurance

On the 19th of May 2019 a Federal Act on Tax Reform and Financing of Old-Age and Survivors' Insurance has passed the National Referendum. Therefore, tax privileges within cantons for undertakings which are predominantly internationally active shall be abolished. Such undertakings shall have to pay a full corporate income tax.

According to art. 20 par. 1bis and art. 18b par. 1 of the Federal Income Tax Act shareholders who hold at least 10% of a company's capital are obliged to pay tax on the income from equity investments as a federal income tax for 60% in the personal assets and for 50% in the business assets. In four cantons of Switzerland the taxation is even below 50%. The adoption of the above-mentioned Act entails that such a reduced taxation shall thereby amount to 70% in the Confederation and at least to 50% in cantons.

The profit out of a share sale is as a general rule tax-free. Under the new Act the tax exemption shall be repealed in case an individual or a legal entity sells shares to a company which is controlled by him/her or it.

If You have any questions concerning other ramifications of the newly adopted Federal Act on Tax Reform and Financing of Old-Age and Survivors' Insurance, do not hesitate to contact us!

JustOne Meeting in Cyprus

From the 3rd to the 5th of Mai 2019 the lawyers of the JustOne network met in Limassol, Cyprus. They discussed the various legal adjustments that have already been adopted with regard to Brexit. These current changes, although they are already having an impact, are often hardly noticed in addition to the media focus on the Brexit itself.

Do you have any questions regarding legislative amendments that might affect you? We are pleased to assist you.

Deletion of unjustified entries in the debt collection register

Has anyone initiated an unjustified debt collection proceeding against you? And have you lodged a formal objection within the 10-day time limit? You would like clear the unjustified debt collection proceeding in your debt collection register. Since 1 January 2019, there is a new way to make unjustified entries in the debt collection register for third parties no longer visible. The debtor may submit an application after a three-month period from the date of delivery of the summons for payment in order to clear the entry in your debt collection register. Within a 20-day period, the creditor must provide proof that he has initiated a proceeding to remove the formal objection. If the creditor does not provide the proof, the application will be approved. If the proof is not provided subsequently or if the operation continues, the entry in the debt collection register can be viewed again by third parties.

We assist you with your request for the deletion of the entry for a flat rate of CHF 250.00 (application including procedural fee, plus VAT).

EU passport programs for third country nationals

From 26 - 28 October 2018 the lawyers of the JustOne network met in Athens. The main topic of the meeting was immigration into the EU, in particular the different ways to obtain an EU passport. Lars Dubach, Barbara Reitmann and Zacharias Ziegler used the intensive three days for a lively exchange on the latest topics and developments in European law.

Latest developments in Swiss Family Law

Barbara Reitmann und Zacharias Ziegler attended a further training on the subject of recent developments in Swiss Family Law. On this occasion they examined the numerous changes and modernizations that this field of law has recently undergone.

Representatives within the meaning of Art. 27 GDPR

The new EU Data Protection Regulation (GDPR) has been applicable since 25 May 2018 and may also apply to private individuals and companies domiciled in Switzerland. This is the case, for example, if goods and services are offered to data subjects in the EU. One of the consequences of this far-reaching scope of the GDPR is that private individuals and enterprises not established in the EU may have to appoint a representative in the EU.

Please contact us for further information. We will be pleased to provide you with appropriate contacts for representatives within the meaning of the GDPR.

European General Data Protection Regulation

On the 25. of May 2018 the European GDPR becomes applicable. Is your company ready for it? We would be pleased to support you with taking the necessary steps. 

Dubach is moving

The new address of our offices in Rapperswil-Jona is Zürcherstrasse 108.

Dubach Law Constitutes the Ombudsman's Office for the Viva Luzern AG

Dubach Law constitutes the independent ombudsman's office for the Viva Luzern AG. Viva Luzern AG operates the retirement homes of the city of Lucerne. In this context, Dubach is available to residents and employees of the Viva Luzern AG (www.vivaluzern.ch) for concerns, complaints and reports of serious grievances.

Amendments to Swiss Family Law as of the 1st of January 2017

Child Maintenance

The new article 276a of the Swiss Civil Code states a principle according to which the obligation to maintain one’s minor child takes priority over other family law obligations. This is beneficial for the parent who has day-to-day care and control of the child. Independent of their former marital status in case of a separation that parent will get a compensation for the loss of income. This compensation will be part of the child maintenance. It is now up to the courts, to specify the statute and establish a method to calculate and evaluate the amounts of the compensation.

 

Pension Settlements

The decisive moment regarding the splitting and balancing of the pension funds (BVG-funds) between the spouses is the date the filing for divorce becomes pending. No longer – as it used to be – the date when the court’s ruling on the divorce becomes legally binding. This provides more fairness, because under the former legal framework a party could try to attain a financial advantage by delaying the proceeding.

New Offices as per Januray 1st 2017

Dubach moved. From January 1st 2017 our Zurich Office is at Bahnhofstrasse 10.

Meeting in Berlin November 25 - 27 2016

Topic of the Partners meeting in Berlin: freedom of movement of persons in Europe.

 

BREXIT - German /EU passport for Jews

The referendum on United Kingdom membership of the European Union may many Britons lose the advantage of an EU passport. However, Jews, whose ancestors had (also grandparents or great-grandparents) in the wake of Nazism abandon their German nationality, have the opportunity to apply for a German / EU passport in a simple reintroduction process. We are happy to support you!

Meeting in Den Haag 11. – 13. Dezember 2015

Topic of the Partners Meeting: Automatic exchange of information in banking (AIA).

Evidence in civil procedure

Lars Dubach and Julius Paulicka complete a training in civil procedure and evidentiary issues at the University of Lucerne. 

Meeting in Vilnius Mai 29-31, 2015

Topic of the partners meeting: foreign investments in Lithuania; Lithuanian Labour Law.

New partners

We’re proud to welcome as our new Partner of Just1 Law firms Luis Berenguer and Luis Navarro. Luis and Luis are Attorneys at BBCA Legal  in Barcelona, Spain.

Dubach moved

By beginning of March 2015 Dubach moved into its new office at Lindenhofstrasse 9 in Rapperswil, Switzerland.

Meeting in Barcelona

Topic of the partners meeting: intellectual property; investments in Swiss Real Estate for EU citizen.

Real Estate Companies, November 2014

Lars Dubach makes an advanced training in Real Estate structures and Real Estate Companies.

Swiss Data Protection Commentary

Julius Paulicka has published as a co-author the latest Swiss Data Protection Commentary (Basler Kommentar zum Datenschutz).

Best Lawyer 2014

Dr. Tomas Bagdanskis was decorated for best lawyer 2014 in Labour and Employment Law in Lithuania.