{"id":38523,"date":"2025-01-13T10:24:45","date_gmt":"2025-01-13T09:24:45","guid":{"rendered":"https:\/\/fidulex.ch\/?p=38523"},"modified":"2025-01-13T10:44:09","modified_gmt":"2025-01-13T09:44:09","slug":"how-to-request-a-tax-ruling","status":"publish","type":"post","link":"https:\/\/fidulex.ch\/en\/how-to-request-a-tax-ruling\/","title":{"rendered":"How to request a tax ruling?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"38523\" class=\"elementor elementor-38523\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3dafbe3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3dafbe3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-08c726b\" data-id=\"08c726b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f9f9c51 elementor-widget elementor-widget-heading\" data-id=\"f9f9c51\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is a tax ruling?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c7814fd elementor-widget elementor-widget-text-editor\" data-id=\"c7814fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\" class=\"translation-block\">A tax ruling is a <strong>written confirmation<\/strong> from the tax authorities regarding the application of the law in a particular situation. It is often used for complex transactions, corporate restructurings or situations where the application of tax laws is unclear. The main objective is to guarantee legal certainty for the taxpayer.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41a0801 elementor-widget elementor-widget-heading\" data-id=\"41a0801\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Identify the situation requiring a ruling<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-127b6dc elementor-widget elementor-widget-text-editor\" data-id=\"127b6dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 3 []\">Before requesting a ruling, it is essential to analyze the situation that requires it.<\/p><p data-pm-slice=\"1 1 []\">These may include :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76a9ba8 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"76a9ba8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Corporate restructuring (merger, demerger, transfer of headquarters).<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">An international transaction involving several tax jurisdictions.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">A complex asset situation for an individual.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e880d66 elementor-widget elementor-widget-heading\" data-id=\"e880d66\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How do I apply for a tax ruling in Switzerland?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c87d8f7 elementor-widget elementor-widget-text-editor\" data-id=\"c87d8f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">The first step in applying for a tax ruling is to draft a detailed <strong>application<\/strong>, including precise information on the situation or transaction envisaged. It should include a presentation of the parties involved, an exhaustive description of the facts, and a legal and tax analysis based on the law.<\/p><p class=\"translation-block\">The request must also specify the requested tax treatment and conclude with a summary of the main points. If the request is submitted by a <strong>representative<\/strong>, it is imperative to include a power of attorney and a choice of domicile.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2ee433 elementor-widget elementor-widget-heading\" data-id=\"e2ee433\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Models provided by the tax authorities<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-923e512 elementor-widget elementor-widget-text-editor\" data-id=\"923e512\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">To facilitate drafting and ensure compliance with the request, the Direction des affaires fiscales (DAF) provides templates for <a href=\"https:\/\/www.ge.ch\/node\/8488\" target=\"_blank\" rel=\"noopener\"><strong>tax ruling requests unrelated to real estate transactions<\/strong><\/a> and <a href=\"https:\/\/www.ge.ch\/node\/19857\" target=\"_blank\" rel=\"noopener\"><strong>tax ruling requests related to real estate transactions<\/strong><\/a>.<\/p><p>These templates help to structure the request efficiently, and ensure that no essential elements are omitted.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-17ff6f6 elementor-widget elementor-widget-heading\" data-id=\"17ff6f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Compliance with ruling commitments<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f573950 elementor-widget elementor-widget-text-editor\" data-id=\"f573950\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">Once the tax ruling is issued, the taxpayer must strictly adhere to the factual and legal conditions outlined in the request. Any <strong>discrepancy<\/strong> from the facts presented could invalidate the ruling. In case of non-compliance, the tax administration may reconsider its initial commitment. The ruling represents an agreement based on the principle of <strong>good faith<\/strong>, but it cannot be challenged, as it does not constitute a formal decision that opens avenues for appeal.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cab793e elementor-widget elementor-widget-heading\" data-id=\"cab793e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tax ruling analysis and decision<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-331f66f elementor-widget elementor-widget-text-editor\" data-id=\"331f66f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">After the submission of a tax ruling request, the tax administration conducts a thorough analysis. If the request is <strong>incomplete<\/strong> or does not comply with the formal and substantive requirements, it is deemed <strong>inadmissible<\/strong>, and the taxpayer is invited to submit a revised application. If the request meets the requirements but additional information is needed, a tax advisor will contact the applicant.<\/p><p class=\"translation-block\">The final decision, validated by one or more tax advisors, may <strong>approve<\/strong> or <strong>reject<\/strong> the proposed tax treatment. The issued ruling may include specific factual conditions that must be met to remain valid. If approved, the tax advisors sign a document marked as <em>approved as agreed.<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>A tax ruling enables Swiss taxpayers to obtain prior clarification from the tax authorities on the tax treatment of a specific situation. It can be particularly useful in avoiding future misunderstandings or disputes with the tax authorities. <\/p>","protected":false},"author":1,"featured_media":38525,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[19],"tags":[],"class_list":["post-38523","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/38523","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/comments?post=38523"}],"version-history":[{"count":16,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/38523\/revisions"}],"predecessor-version":[{"id":38540,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/38523\/revisions\/38540"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/media\/38525"}],"wp:attachment":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/media?parent=38523"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/categories?post=38523"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/tags?post=38523"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}