By plang on 12/13/2012 9:12 AM

Version française ci-dessous

No compromise could be found in Germany to save the tax agreement with Switzerland. Only agreements with Austria and the United Kingdom will enter into force on 1st January 2013.

L'Allemagne n'a pas trouvé de compromis pour sauver l'accord fiscal avec la Suisse. Seuls les accords signés avec l'Autriche et le Royaume-Uni entreront en vigueur au 1er janvier 2013.

By plang on 11/23/2012 10:48 AM

Version française ci-dessous

The Bundesrat rejected the tax agreement between Switzerland and Germany. Mediation will now take place and a compromise could be found in December. The last session of the Bundesrat this year is on December 14th, the last chance for the agreement to enter into force on January 1st 2013.

Le Bundesrat a rejeté l’accord fiscal entre la Suisse et l’Allemagne. Une procédure de médiation va être mise en place pour tenter de trouver un compromis. La dernière session du Bundesrat pour cette année aura lieu le 14 décembre, dernière chance pour une entrée en vigueur au 1er janvier 2013.

By plang on 10/29/2012 8:52 AM

Version française ci-dessous

The tax agreement between Switzerland and Germany has been accepted by the Bundestag in Germany. The agreement must still be accepted by the the Bundesrat on November 23rd to enter into force.

L'accord fiscal entre l'Allemagne et la Suisse a été accepté par le Bundestag en Allemagne. Pour entrer en vigueur, l'accord doit encore être accepté par le Bundesrat lors du vote du 23 novembre.

By plang on 6/11/2012 10:13 AM
Version française ci-dessous

The procedure regarding the upfront payments (CHF 2 billion for Germany and CHF 500 million for the United Kingdom) has been approved by the SBA. The 30 paying agents representing the largest portions of client assets from Germany and UK will have to pay an upfront payment proportional to their portion on 31/12/2010. The 30 agents will be elected among the 50 paying agents representing the largest part of the withholding tax reported according to the EU savings directive for the year 2010. The 50 paying agents must determine the relevant assets and have them verified and confirmed by their external auditors. An implementation vehicle will be founded by the paying agents who have to pay a preliminary payment.

La procédure concernant les avances (CHF 2 milliards pour l’Allemagne et CHF 500 millions pour le Royaume-Uni) a été adoptée par l’ASB. Les 30 agents payeurs représentant les parts les plus importantes des avoirs clients pour chacun des pays concernés devront payer...
By plang on 4/5/2012 3:20 PM
Version française ci-dessous.

Switzerland and Germany signed today an amendment to the tax agreement of 21 September 2011. The main changes are linked to inheritances, the increase of the rate applied for past regularization, the increase of the number of possible requests for information, the date until the German taxpayers can leave the Swiss banks without notification and the exclusion of the interests already covered by the EU Savings directive.

La Suisse et l’Allemagne ont signé aujourd’hui un complément à l’accord du 21 septembre 2011. Les modifications principales concernent les successions, l’augmentation du taux appliqué pour la régularisation du passé, l’augmentation du nombre de demandes de renseignements, la date jusqu’à laquelle les contribuables allemands pourront quitter les banques helvétiques sans être annoncés et l’exclusion des intérêts déjà soumis à la taxe européenne....
By plang on 1/16/2012 9:20 PM
Version française ci-dessous

The tax agreement for a relieving tax at source between Germany and Switzerland caused negative reactions in Germany. It must be ratified by the Bundesrat where the opposition parties are the majority. Discussions are currently ongoing between the German government and four Länder to define a list of amendments which should be submitted to Switzerland.

The German minister of finance has currently excluded a deep renegotiation of the agreement but mentions some details modifications. So far, Switzerland didn’t confirm it was ready to open new negotiations.

Things look better for the ratification of the agreement with the United Kingdom where no real opposition has appeared.

Both countries still need to deal with the EU authorities which are not in favour of those agreements.

The following weeks will be crucial for the success of the agreement.

L’accord fiscal, concernant l’introduction d’un impôt libératoire, signé entre l’Allemagne et la Suisse...
By plang on 12/1/2011 6:19 PM

Switzerland has reached agreements with Germany and the United Kingdom regarding:

  • The tax regularisation of relevant assets held in Switzerland by or for relevant persons
  • The effective taxation of the income and gains on relevant assets held in Switzerland by or for relevant persons and measures to safeguard the Agreement’s purpose

The contracting states shall now enact and implement all necessary measures to give effect to the terms of this Agreement.

The agreements are planned to enter into force on January 1, 2013.

FATCA - Formulaire 8966 pour 2015
Belgique - Nouvelle taxation des plus-values
FATCA - Opening of the Registration Website
FATCA - Draft version of form 8966
FATCA – Six-Month Extension for FATCA Withholding
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