christine ledure

master of advanced studies

in international taxation

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COVID-19 – fiscal measures

In the context of the current pandemic and its economic and financial consequences, temporary tax adjustments have been announced at both federal and cantonal level.

It should be noted that only measures in the field of taxation are presented here, to the exclusion of other legal measures, in particular in the field of company law, or federal and/or cantonal financial aid possibilities, which would go beyond the scope of this contribution. However, we remain at your disposal to answer your questions in these areas as well, or to assist you in your administrative procedures.

Federal measures: FTA – measures due to coronavirus

What does not change :

  • Deadlines for the collection of taxes; however, applications for payment facilities in accordance with art. 166 LIFD will be treated sympathetically;
  • Deadlines for claims (art. 133 LIFD); however, implementation of legal provisions pertaining to requests for restitution of limitation periods will be generous.
Cantonal measures – Vaud :

What does not change :

  • Deadline to request a rectification of the tax withheld at source is maintained at 31 March 2020; reasons for any impediment to act by that date will be assessed with flexibility by the tax authorities.
Cantonal measures – Geneva : Canton of Geneva – Questions – answers on fiscal measures

What does not change :

  • Collection of ICC default interest on tax bills received before 24 March 2020.

As legislative and regulatory changes are evolving almost daily, whether at the federal or cantonal level, it is essential to monitor them closely. Our team is at your disposal to assist you in applying these measures to your personal situation, or for any other question concerning your tax situation.