Tax Treaty Case Law around the Globe 2018
1. Aufl. 2019
Besitzen Sie diesen Inhalt bereits,
melden Sie sich an.
oder schalten Sie Ihr Produkt zur digitalen Nutzung frei.
S. 169Chapter 17 Switzerland: Swiss Federal Supreme Court: Distinction between Income from Employment and Other Income
Michael Beusch and Lysandre Papadopoulos
17.1. Introduction
Switzerland is a small economy situated in the heart of Western Europe. It is thus not surprising that the tax authorities and courts encounter cross-border situations concerning employment income on a regular basis. This is particularly so in the Geneva area, the decisions from which are, consequently, handed down in French, and typically refer to the France-Switzerland Income and Capital Tax Treaty (1966) (hereinafter France-Switzerland tax treaty). Since this treaty follows the OECD Model, the findings from these cases may be of significance to all Swiss treaties and – with respect to convergence – to any treaty that follows the OECD Model.
17.2. Facts of the case
X was born in 1974 and had his domicile in Geneva, Switzerland, in 2012. He worked as the CEO of a German company’s French subsidiary.
On 5 March 2012, X concluded an agreement with his employer. It was, in particular, agreed that the employment contract would end on , and that X would be irrevocably released from the obligation to work a...