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 3/27/2012 8:07 AM

Version française ci-dessous

The protocol signed last week mentions that United Kingdom shall benefit from any increase of the one-off payment regularisation tax rate that Switzerland may agree on with Germany before the end of April 2012.

Le protocole signé la semaine dernière précise que le Royaume-Uni bénéficiera de toute augmentation du taux sur le paiement unique pour la régularisation du passé qui serait négociée avec l'Allemagne avant la fin avril 2012.

By plang on 3/20/2012 12:18 PM

Version française ci-dessous

Switzerland and United Kingdom signed today an amendment to the tax agreement regarding the withholding tax at source (6th October 2011). The agreement needs to be approved by the parliament and should enter into force in 2013.

La Suisse et le Royaume-Uni ont signé aujourd'hui un amendement à l'accord sur l'imposition à la source du 6 octobre 2011. L'accord va maintenant être examiné par le parlement et devrait entrer en vigueur en 2013.

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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