In the event of the sale of its property bearing a fixed-term mortgage debt, without the assumption of the mortgage contract under the same conditions by the buyer of the property, it is common for banks to levy compensation for early termination of the contract.
An examination which occurs at the time of each property acquisition project concerns the best taxation structure for the transaction.
As a result of the amendment, effective as of the 1st of January 2020, to article 32 paragraphs 2 and 2bis of the Federal Direct Tax Law (FDTL) and to article 9 paragraphs 3 and 3bis of the Federal Act on the Harmonization of Direct Taxes of the Cantons and Municipalities (THL)…
At the beginning of the year 2021, the legislative changes concerning the taxation at source came into force. To get a clearer picture, we propose to summarize the main changes that have occurred.