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Daniel Spitz
Partner Tax

Biography

Partner, Head of Tax Switzerland, Swiss Certified Tax Expert, Lawyer. Daniel is specialized in taxes. He has 15 years of experience in Swiss and international tax advisory and has served numerous key account clients to find the right solution between their business needs and improved tax position.

Besides his tax consulting activities, Daniel teaches tax lessons, he participates in the correction of tax expert exams and is a regular speaker of numerous conferences on the topic of taxes. He is also the author of multiples articles and newsletters on various tax topics. Within RSM, Daniel is the Head of Tax for Switzerland, member of the tax Center of Excellence, of the International tax solution Group as well as EU Vat group.

 

Specialties:

Tax analysis, tax advice, international and Swiss tax optimisation VAT, Tax due diligence, M&A Tax services and deal structuring

International group tax structuring, Relocation of international companies and employees to Switzerland

News articles

Tax reform and financing the statutory pension insurance (TRFPI) Approval

23 May 2019
As already mentioned multiple times in our newsletters, and especially in our newsletter on this topic from December 2018, Swiss population was invited to vote on Mai 19, 2019 on the TRFPI project and this project has been approved! TRFPI project is an amended version of the previous third corporate tax reform (CTR III) and tax project 17 (TP17). T...

Information on the Mail Order Scheme as of 1 January 2019

16 January 2019
With the partial revision of the Value Added Tax Act, foreign companies operating in the mail order business are to be treated on an equal footing with companies domiciled in Switzerland. The current unequal treatment results from the fact that no VAT is levied on imports of goods (import tax) if the tax amount is five francs or less (so-calle...

Tax project 17 (TP17) – Tax reform and financing the statutory pension insurance (TRFPI)

16 January 2019
Report of the situation As already mentionned multiple times in our newsletters, the Swiss Confederation has been working on a corporate tax reform for several years now. Starting with the third corporate tax reform (CTR III) which had been rejected by the Swiss people at the beginning of 2017, followed by the tax project 17 (TP17) that finally ...

The taxation of cryptocurrencies

10 September 2018
The ryptocurrencies reach a high level of recognition in recent years for their innovation, their function and the potential gains they offer. The success of cryptocurrencies and in particular the Bitcoin, has generated questions from individuals and from the states concerning the computation of their value and their tax treatment. Several states, ...

Impact of Corporate Tax reform on companies in Switzerland

18 April 2018
The final version of the long awaited and many times amended corporate tax reform in Switzerland is now in its consultation phase. Yet the voice of the companies most affected has really not been heard. To understand what these enterprises would expect from the reform and what the impact of it might be for them, RSM, the 6thlargest network of tax, ...

CTR III – reduction of the corporate tax rates by 2019

1 November 2017
We revert to you to confirm today’s decision of the Vaud State Council to maintain the entry in force of corporate tax reform III (RIE III) on January 1st, 2019. The revised federal project of the RIE III has recently been released for consultation (please see https://www.rsm.global/switzerland/news/ctr-iii-new-project-federal-council-h...

New VAT rates in Switzerland form January 1st, 2018

11 October 2017
This is to inform you that counting from January 1st, 2018 new VAT rates will apply in Switzerland. The modification of the VAT rates is the result, on the one hand, of the refusal of the Swiss population of a new financing of retirement program proposed by the government and, on the other hand, of the end of the actual financing program of the ...

Short overview - Switzerland - Significant changes in VAT to enter into force on January 1st, 2018

11 October 2017
The Swiss government aims to remove the competitive disadvantage for Swiss companies raised by Swiss VAT. To achieve this purpose, a partial revision of the Swiss Value Added Tax Act will come into force on January 1st, 2018. The main amendment targets the tax liability of foreign companies to Swiss VAT and certain Swiss companies which were exempt...

CTR III – The new project of the federal council has just been released (tax project 17)

10 October 2017
On September 6, the Federal Council opened its consultation procedure concerning its Tax Project 17 (TP 17), replacing and revising the controversial Corporate Tax Reform (CTR III) rejected by the Swiss people with the referendum of February 14, 2017. Following the failure of the CTR III, the Federal Council set up a steering body composed of re...

Echange automatique de rulings Refonte de l’ordonnance sur l’assistance administrative fiscale (OAAF)

8 March 2017
L’échange automatique de rulings constitue un pas de plus vers la transparence fiscale internationale. Grâce à cet élargissement de l’échange automatique d’informations, les Etats qui possèdent la société mère ou une société affiliée touchée par le ruling d’un Etat étranger pourront automatiquement connaître certains accords ...

Automatic exchange of rulings Amendment of the administrative tax assistance ordinance (OAAF)

8 March 2017
The automatic exchange of rulings represent one step closer towards the international tax transparency. Through this expansion of the automatic exchange of information, the States which host the parent company or a subsidiary concerned by a ruling of a foreign State will automatically be informed of the tax agreements made between the companies of ...

CTR III –Refusal from the Swiss people on February 12, 2017 – Consequences and future

15 February 2017
On February 12, 2017, the Swiss people have denied the federal project regarding the third corporate tax reform. As a reminder, the subject of the vote, that was only at a federal level, was focused mainly on: The abolition of the special tax status (holding companies, mixed companies, domiciliary companies, etc.); The introduction of the I...

Corporate tax reform III (CTR III) Geneva

10 November 2016
The Geneva strategy for the RIE III becomes finally a reality! (For more informationregarding the subject, please see our other newsletters on this topic). In answer to the corporate tax reform, the Government of the Canton of Geneva takes the decision to set a single rate of 13.49%. This rate was chosen because of the strategic advantages it of...

Corporate Tax Reform III

14 January 2016
Genesis of the reform The Federal Tax Harmonisation Act in its article 28 provides for special tax regimes for companies subject to income tax. It allows for a very favorable tax treatment for companies that have little to no business activity within Switzerland, since their income deriving from foreign activity is largely exempted from taxation...