{"id":32874,"date":"2016-10-25T14:17:00","date_gmt":"2016-10-25T12:17:00","guid":{"rendered":"https:\/\/new.jncavocats.ch\/?post_type=actualite&#038;p=32874"},"modified":"2024-04-18T11:47:42","modified_gmt":"2024-04-18T09:47:42","slug":"voluntary-disclosure-tax-amnesty-and-aeoi","status":"publish","type":"actualite","link":"https:\/\/jncavocats.ch\/en\/actualite\/voluntary-disclosure-tax-amnesty-and-aeoi\/","title":{"rendered":"Voluntary disclosure, tax amnesty and AEOI"},"content":{"rendered":"\n<p><strong>Since January 1, 2010, any Swiss tax payer can benefit from a voluntary disclosure procedure and a simplified tax assessment for heirs. The current tax transparency context contributes to adopt such an approach. The present Newsletter aims at presenting\u00a0the conditions which must be fulfilled\u00a0for a voluntary disclosure\u00a0to be successful, with as a background\u00a0the current political and legal environment based on the recent discussions related to a possible tax amnesty and the entering\u00a0into force\u00a0of the automatic\u00a0exchange of information (AEOI).<\/strong><\/p>\n","protected":false},"author":6,"template":"","auteur":[],"droit":[216],"class_list":["post-32874","actualite","type-actualite","status-publish","hentry","droit-tax-law"],"_links":{"self":[{"href":"https:\/\/jncavocats.ch\/en\/wp-json\/wp\/v2\/actualite\/32874","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jncavocats.ch\/en\/wp-json\/wp\/v2\/actualite"}],"about":[{"href":"https:\/\/jncavocats.ch\/en\/wp-json\/wp\/v2\/types\/actualite"}],"author":[{"embeddable":true,"href":"https:\/\/jncavocats.ch\/en\/wp-json\/wp\/v2\/users\/6"}],"wp:attachment":[{"href":"https:\/\/jncavocats.ch\/en\/wp-json\/wp\/v2\/media?parent=32874"}],"wp:term":[{"taxonomy":"auteur","embeddable":true,"href":"https:\/\/jncavocats.ch\/en\/wp-json\/wp\/v2\/auteur?post=32874"},{"taxonomy":"droit","embeddable":true,"href":"https:\/\/jncavocats.ch\/en\/wp-json\/wp\/v2\/droit?post=32874"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}