Best Practice Taxes In
Best Practice Taxes In addition to deducting withholding tax on Mr Min's remuneration, he must file a tax return together with his wife. In the tax return, the family's worldwide income and assets must be declared. When determining the tax burden, it therefore plays a major role in which municipality he and his family lives. In this regard, it can be noted that currently for the tax year 2023 in the canton of Zurich, the municipality of Kilchberg has the most favourable tax rate of 72 %. Since the family only wants to stay in Switzerland for 4 years and then return to China, they are considering whether the children should attend an international school. Both children can speak some German, but they attended the international school in China. When the couple wanted to deduct the school costs for the international school, which was decided on in the end, in their tax return, the responsible tax authority refused to do so. The reason given was that the children are German citizens and could therefore actually attend a local Swiss school. Only on the basis of proof that the children had never lived in Germany and had not attended a German school abroad were the school costs allowed to be deducted. Driving licence Mr and Mrs Min would also like to use a car in Switzerland. The first thing to note here is that they both have to exchange their Chinese driver's licence (called a driving licence (“Führerschein”) in Germany and Austria respectively) for a Swiss driver's licence (“Führerausweis”) within a period set by the authorities. Depending on which foreign country has issued a driver's licence, it is important to note that the respective road traffic authorities do not simply exchange the driver's licence. This must be clarified in each individual case. In addition, it should be noted that the exchange for a Swiss driver's licence only has to be made if someone will stay for more than 12 months in Switzerland. In practice, however, it is recommended to bring an international driving licence (if available in the respective country) from the foreign (non-European) home country in addition to the local driving licence there. This is not only recommended for driving in Switzerland, but especially for driving in Europe. In the present case of Mr. and Mrs. Min, it should be noted that both have to take a theory test as well as a control drive if their driving licence is issued in China. In specific cases, we recommend that this be clarified in a legally secure manner in advance of the assignment or management transfer and that the best possible practicable solution can be found for this. 8 convinus.com
Best Practice Schweiz: Kadertransfers aus China Kadertransfers innerhalb von Unternehmen bieten die Möglichkeit aus bewilligungsrechtlicher Sicht relativ einfach eine(n) Mitarbeiter/in aus dem Ausland in die Schweiz zu transferieren. Mit den Bewilligungsbehörden gibt es jedoch häufig die Diskussion über die konkrete Auslegung der Definition in der Praxis, sodass häufiger eine Kontroverse darüber besteht, was ein Kadermitarbeiter überhaupt ist. Diesbezüglich unterscheiden sich die Meinungen der unterschiedlichen kantonalen Behörden teils marginal, teils stark. Allerdings gilt es aber auch festzustellen, dass die Auslegung der Definition eines Kadertransfers sich auch bei sehr vielen Unternehmen teils (sehr) stark unterscheidet. Praxisbeispiel Li Min ist chinesischer Staatsbürger und arbeitet seit mehreren Jahren in der chinesischen Tochtergesellschaft der Schweizer Drinks AG als Leiter des Product Innovation Teams. Die Drinks AG überarbeitet ihre globale Ausrichtung und möchte dafür Li Min als Leiter des Global Product Innovation Teams Asia für 4 Jahre zur Drinks AG nach Zürich holen. Li Min ist hoch erfreut über das Angebot für einige Zeit in der Schweiz zu arbeiten und nimmt dieses Angebot an. Seine Rolle in China umfasst die Leitung eines Teams von 30 Mitarbeiter(innen)n. In der Schweiz werden 15 Mitarbeiter/innen an ihn rapportieren. Seine Familie (Ehefrau und zwei Kinder) werden ihn begleiten. Seine Ehefrau und beide Kinder sind deutsche Staatsbürger. Die Ehefrau und beide Kinder haben jedoch bisher immer nur in China gelebt. Die Drinks AG in Zürich hat die Funktion als Head Global Product Innotivation Asia nicht ausgeschrieben, da sie keine externe Person für diese Stelle vorgesehen haben, sondern von Anfang an die Idee war diese Stelle ausschliesslich intern zu besetzen. 9 convinus.com
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