WITHHOLDING TAX: AMENDMENTS TO THE NOTIFICATION PROCEDURE Good news for Swiss groups and holdings with subsidiaries in Switzerland regarding withholding tax. As of January 1, 2023, changes related to the Ordinance of May 4, 2022 (“RU 2022 307”) on the notification procedure within a group for withholding tax purposes will take effect. The notification procedure...
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CH Imposizione individuale
INDIVIDUAL TAXATION IN SWITZERLAND: CONSULTATION BEGINS On Dec. 2, the Federal Council launched the consultation procedure on the reform that aims to introduce an “individual taxation” of every taxpayer, even if married. The consultation will end on March 16, 2023. The legislative process was initiated by the Federal Council as a counterproposal to the popular...
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Dubai skyline
TAX RESIDENCY IN THE EMIRATES: A FIRST LAW TO PROVIDE CLARITY For the first time, tax residency in the United Arab Emirates has being regulated at a legal level. Thanks to “Cabinet Resolution No. 85” of 2022, the local government has brought clarity by enacting a new domestic regulation that aims to clarify of when...
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hong kong
Hong Kong foreign-sourced income will soon be taxed 2023 could represent a watershed for Hong Kong’s corporate taxation. The Inland Revenue Amendment Bill 2022 (about Taxation on Specified Foreign-sourced Income), gazetted on 28 October 2002, is now under scrutiny by the Legislative Council of Hong Kong and is expected to come into force in 2023,...
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The new frontier of transparency in the USA
The new frontier of transparency in the USA – Trusts in the context of FinCEN’s Final Rule Regardless the steps traditionally taken by the United States of America in order to meet the highest international standards in terms of safeguards designed to prevent the flow of illicit money and contrast illicit activities, including money laundering,...
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The Netherlands
The Netherlands introduces UBO register from 1° November 2022 The Netherlands has decided to speed up the process of the introduction of a beneficial ownership register for trusts, which will be introduced in the Country as of 1 November 2022. This is a new register, separate from the others, which will be added to the...
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VAT increases
VAT increases to support retirement benefits Swiss citizens, called last September 25 to vote on four federal topics, decided to approve two substantial changes affecting the OASI (“AVS”). In addition to choosing an increase in the retirement age for women from 64 to 65 – thereby equalizing it with that of men – it was...
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US FinCEN Issues Final Rule for Beneficial Ownership Reporting On 29th September 2022, the U.S. Department of the Treasury’s Financial Crimes Enforcement Network (FinCEN) has issued a final rule, as required by the Corporate Transparency Act 2019, establishing an information-reporting regime for beneficial ownership. The rule will come into force on January 1 2024, with...
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uk registrar
Companies House launched the UK register of overseas entities On 1 August 2022, Companies House launched the UK register of overseas entities (ROE), which is a key provision of the Economic Crime (Transparency & Enforcement) Act 2022 (Act). The Act requires overseas entities that own or acquire property in the UK to register with Companies...
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Switzerland will implement OECD’s minimum tax rate On 23rd June 2022, the Swiss Federal Council published the amendments to the constitution to implement a minimum tax rate for certain companies recently agreed by the OECD and G20 member states. In fact, in October 2021, the Organisation for Economic Co-operation and Development (OECD) published key parameters...
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Corporate Information

Metrika AG
Zurich office: Bleicherweg 50
8002 Zurich, Switzerland.
Telephone No.: +41 (0)44 512 5004

Altdorf office: Rathausplatz 5
6460 Altdorf, Switzerland.
Telephone No.: +41 (0)41 510 2029

Lugano office: Via Somaini 10
6900 Lugano, Switzerland.
Telephone No.: +41 (0)91 210 5700

Email address: