
Denial of Swiss withholding tax refund in the case of cross-currency swaps
The Swiss Administrative Court issued a new decision concerning the right to a Swiss withholding tax refund of a Danish credit institute. Read more here.
Partner, Corporate Tax and Financial Services, PwC Switzerland
Martin is a Partner with the Financial Services Tax Practice with extensive industry experience. His experience spans across a broad range of advisory and compliance projects.
He advises financial services companies such as banks, asset managers and digital assets/crypto companies in Swiss and international tax matters. Martin has over 12 years of experience in international tax planning and global tax structuring, both on corporate level and at fund level. He advises on capital markets instruments and on regulated and unregulated investment structures across a broad range of asset classes. He also has vast experience with group restructurings. Additionally, he advises on complex financing transactions for clients of all industries, cash pooling, leasing structures and other treasury tax topics.
Martin has a broad range of international experience, including a secondment in Singapore, where he mainly served south east Asian based clients. Martin has a Master degree in accounting and finance of the university of St. Gallen and is a Swiss certified tax expert.
The Swiss Administrative Court issued a new decision concerning the right to a Swiss withholding tax refund of a Danish credit institute. Read more here.
With a majority of roughly 78%, Swiss voters approved the new constitutional provision on the implementation of the OECD/G20 project on the taxation of large corporate groups (BEPS 2.0 project) in the public vote on 18 June 2023.
The Swiss Federal Council released the second draft ordinance governing the implementation of Pillar 2 in Switzerland.
On 17 August 2022, the Swiss Federal Council launched the public consultation with respect to the ordinance laying out the material aspects of the Pillar 2 implementation in Switzerland. Interested parties have time until 17 November 2022 to address comments to the Swiss administration. This blog post summarizes the...