Reinarz Tax & Legal

Publications

Publications
Federal Supreme Court Rules on VAT Treatment of Re-sale of Treasury Shares 2021
Reform of the Swiss Federal Withholding Tax on Interest 2021
Swiss Supreme Court rules on the tax treatment of a profit participating loan 2021
Swiss Courts Rule on Triangular Personal Tax Residence Case 2021
Supreme Court Denies Treaty Benefits to Borrower of Swiss Shares 2020
Swiss Supreme Court Rules on Pension Qualification Under Tax Treaty 2020
Tax Neutrality of Holding Company Demerger 2019
Private Client Law in Switzerland: Overview* 2019
Securities Lending and Repo - Amended Tax Regulations 2018
Swiss Pension Fund Entitled to Reclaim Swiss Withholding Tax on Dividends Received Indirectly Via Irish Investment Fund 2017
Supreme Court rejects Withholding Tax Reclaims by Italian Bank 2017
Supreme Court Confirms Form Over Substance Approach in Stamp Duty 2017
Court Denies Tax Treaty Benefits to Long Borrower of Swiss Shares 2017
Court Rulings on Dividend Stripping 2016
Pension Funds as Cross-Border Investors - Switzerland Country Survey* 2013
Financing Arrangements – Swiss Tax Issues 2010
Taxation of Private Investment Income Under the Second Business Tax Reform 2008
Indirect Partial Liquidation – New Tax Rules 2008
Securities Lending and Repo: New Tax Regulations 2006
Tax Reporting and Disclosure in Switzerland 2006
Geschäftssitz in der Schweiz – Alternative für deutsche Unternehmer 2005
Swiss to Change Taxation of Stock Options 2003
Refund of Swiss withholding taxes to US Regulated Investment Companies 2002
Tax and Acquisition of a Corporation’s Own Shares 2002
Treaty Shopping and the Swiss Withholding Tax Trap 2001
Revised Swiss Anti-Treaty Shopping Rules 1999
Revised Tax Rules on Bonds, Derivatives, Hybrid Products 1999
Switzerland – Business Tax Reform 1997
Die Unternehmens-Sanierung 1997
Einschränkung der Abkommensvorteile nach Art. 22 DBA Schweiz-USA 1997
Swiss-US Pact sets strict limitation on benefits 1996
Taxation of Holding, Domiciliary and Auxiliary Companies 1996

*Copy available on request

Further Publications
Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructurings, edited by Peter H. Blessing, Wolters Kluwer (Co-author)
Tax Management Portfolio - Foreign Income – Business Operations in Switzerland, Bloomberg BNA (with Daniel Bader, Daniel U. Lehmann and Susanne Schreiber)
PR’s Speaking Engagements/Presentations
Practical BEPS Consequences 2017
Steuerliche Aspekte des passiven Investierens 2017
Tax Controversy Panel 2017
Securitization di Attivi 2000
Newsletters
Swiss Tax Case Report – September 2023 (Footballer case) 2023
Swiss Tax Case Report – October 2022 (Denial of WHT relief) 2022
Swiss Tax Case Report – August 2022 (Sale of minority shareholding) 2022
Swiss Tax Case Report – June 2022 (Liechtenstein Anstalt distribution) 2022
Swiss Taxes Newsletter – 23 June 2022 (Pillar II implementation, part 2) 2022
Swiss Taxes Newsletter – May 2022 (WHT regulation on intercompany dividends) 2022
Swiss Taxes Newsletter – January 2022 (Pillar II implementation) 2022
Swiss Tax News – October 2021 2021
Swiss Tax News – July 2021 2021
Swiss Tax News – June 2021 2021
Swiss Tax News – April 2021 2021