KPMG Switzerland

About
Annual Review 2012

Learn more about KPMG and get more insights into our developments.

Swiss Code of Conduct

KPMG's Swiss Code of Conduct outlines the ethical principles that define our business activities.
Topics
Tax agreements

All about the tax agreements with Germany, the United Kindgdom and Austria.

Double tax treaties

The interactive map of the world gives an overview of the current situation.
Industries
Insurer

This issue considers amongst other topics the countries of Southeast Asia as a promising growth market.

The Future of Shopping

Outlook for the German and Swiss food retailing. A survey by GDI Gottlieb Duttweiler Institute and KPMG.
Services
- Financial Services
- Legal Services
- Business & Outsourcing Services
Research
- All publications »
The new financial reporting act

This publication gives you an overview about the coming changes regarding the new financial reporting act.

Reading and understanding annual reports

The content of an annual report is not easy for every reader to grasp at first glance. Our publication makes it easier for you to read and understand annual reports and explains the key aspects of annual financial statements.
Careers

Open positions

Do you already know everything about us and want to waste no more time? We look forward to receiving your online application.

Career opportunities

Audit, Tax, Advisory, Corporate Services – how do you plan to begin? Choose your career at KPMG.

Events

Want to meet the people behind KPMG? We will be pleased to share our professional experiences with you.
Alumni

Details

Service: Tax, German Tax & Legal Center (GTLC)
Type: KPMG in the Media
Date: 8/2/2012

Unconstitutional Treaty Override and Shareholder Financing

In their article on the current developments of the German tax law, Heiko Kubaile and Silke Tschatsch refer to two decisions of the German Federal Financial Court. The focus is put on the unconstitutional Treaty Override as well as on the harmful shareholder financing at the interest barrier.

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Heiko Kubaile

Partner, Head of German Tax & Legal Center

+41 58 249 35 10

hkubaile@kpmg.com

Silke Tschatsch

Manager, German Tax & Legal Center

+41 58 249 53 53

silketschatsch@kpmg.com

German Tax & Legal Center (GTLC)

The German-Swiss economic area harbors fiscal and legal opportunities and risks, for companies as well as for private individuals. With its GTLC, KPMG offers qualified tax advisory services - for both countries from a single source.

© 2013 KPMG Holding AG/SA, a Swiss corporations, is a subsidiary of KPMG Europe LLP and a member of the KPMG network of independent firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.