| English version below / version française en bas | |
| | Legal News April 2018 - Deutsch | | | |
Sehr geehrte Kunden und Geschäftspartner Die Besteuerung des Einkommens von international tätigen Sportlern unterliegt komplexen Steuermechanismen. Dabei sind neben dem Schweizer Steuerrecht auch die spezifischen Bestimmungen der anwendbaren Doppelbesteuerungs-abkommen sowie das OECD-Musterabkommen zu beachten. Aus diesem Grund möchten wir Ihnen in unseren Legal News einen kurzen Überblick darüber geben, wie die verschiedenen Einkommensformen international tätiger Sportler nach internationalem und schweizerischem Steuerrecht behandelt werden und Ihnen gleichzeitig aufzeigen, dass das frühe Beiziehen eines zuverlässigen und kompetenten Beraters durchaus vorteilhaft sein kann. Maja Krapf
Partner, Legal Services
Ernst & Young AG
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| | Legal News April 2018 - English | | | |
Dear Clients and Business Partners, Complex tax laws govern the taxation of professional athletes’ income, especially if they perform internationally. In such cases, careful attention has to be paid not only to Swiss tax laws, but also to the specific provisions of applicable Double Taxation Agreements as well as to the OECD Model Convention. Therefore, we would like to give a short overview on how the different forms of internationally performing athletes’ income are treated under international and Swiss tax law and outline the potential of a reliable and competent support. Maja Krapf
Partner, Legal Services
Ernst & Young Ltd | |
| | Legal News avril 2018 - français | | | |
Chers clients et partenaires commerciaux, Des lois fiscales complexes régissent la taxation des revenus des athlètes professionnels, en particulier s'ils exercent leurs activités au niveau international. Dans de tels cas, il convient d'accorder une attention particulière non seulement aux lois fiscales suisses, mais aussi aux dispositions spécifiques des conventions de double imposition applicables ainsi qu'au modèle de convention de l'OCDE. Par conséquent, nous aimerions donner un bref aperçu de la manière dont les différentes formes de revenus des athlètes internationaux sont traitées en vertu de la législation fiscale suisse et internationale et souligner le potentiel d'un soutien fiable et compétent. Maja Krapf
Partner, Legal Services
Ernst & Young SA | |
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