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CONVINUS Global Mobility Alert - Week 39.2024

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  • Mobility
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  • November
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  • Switzerland
  • Schweiz

NEWS UPDATE SEPTEMBER

NEWS UPDATE SEPTEMBER 26,2024 UAE: Increase in the permitted length of stay for visa-on-arrival holders for nationals of selected countries VAE: Erhöhung der zulässigen Aufenthaltsdauer für Inhaber von Visa-on-arrival für Staatsangehörige von ausgewählten Ländern The UAE government has increased the permitted length of stay for visa-on-arrival holders to 90 days for nationals of the following countries: Australia, Brazil, Canada, China, Japan, Singapore, the United Kingdom and the United States. Most of these nationals were previously allowed a stay of up to 30 days, with the exception of Brazilian nationals who were allowed a stay of 90 days within one year. Following this initial information on the changes to the length of stay by the authorities, it is unfortunately currently unclear whether the permitted length of stay applies to a single entry, within a period of 180 days or annually. As soon as the UAE authorities announce this information, we will communicate it here 6 convinus.com Die Regierung der VAE hat die zulässige Aufenthaltsdauer für Inhaber von Visa-on-arrival für Staatsangehörige der folgenden Länder auf 90 Tage erhöht: Australien, Brasilien, China, Kanada, Japan, Singapur, das Vereinigte Königreich (UK) und die Vereinigten Staaten (USA). Den meisten dieser Staatsangehörigen wurde bisher ein Aufenthalt von bis zu 30 Tagen gestattet, mit Ausnahme der brasilianischen Staatsangehörigen, denen ein Aufenthalt von 90 Tagen innerhalb eines Jahres gestattet wurde. Nach dieser ersten Information zu den Änderungen der Aufenthaltsdauer durch die Behörden besteht aber aktuell leider Unklarheit darüber, ob die zulässige Aufenthaltsdauer für eine einzelne Einreise, innerhalb eines Zeitraums von 180 Tagen oder jährlich gilt. Sobald die Behörden der VAE diese Angaben bekanntgeben, werden wir die Informationen an dieser Stelle kommunizieren

BEST PRACTICE SERIES - Selected withholding tax topics in Switzerland Part 4: The relationship between withholding tax and tax returns FRIEDERIKE V. RUCH, CONVINUS The withholding tax deducted from earned income can represent the definitive tax burden. This is generally the case if the employee only has a limited tax liability in Switzerland. Limited tax liability as an employee is normally the case if the employee does not have their "main residence" in Switzerland (e.g. cross-border commuters, international weekly residents). However, there are also situations for employees whose main place of residence is in Switzerland where the withholding tax paid represents the definitive tax burden. This raises the question of when you can or even have to submit a tax return. The following examples should clarify this. Case 1 - International weekly resident with main residence in Germany Sebastian Fischer (German citizen) is married and lives with his family in Stuttgart, Germany. He is a software developer and is employed by Informatik Schweiz AG in Zurich. He has rented a small flat in Zurich and works in Switzerland from Monday to Thursday and travels back to Germany on Thursday evening, so that he can work from his home office on Friday. He receives a gross annual salary of CHF 200,000. His wife also works and receives a gross annual salary equivalent to CHF 30,000. They also live in their own home. Does Mr Fischer now have to submit a tax return in Switzerland and can he claim the additional costs? Mr Fischer cannot submit a tax return in Switzerland because at least 90% of the family income is not earned in Switzerland. Due to his wife's income and the imputed rental value to be taken into account for the house in Germany, the 90 % threshold is not met. 7 convinus.com

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