Swiss Stamp Duty definition

Swiss Stamp Duty means the tax imposed based on the Swiss Federal Act on Stamp Duties of 27 June 1973 (Bundesgesetz über die Stempelabgaben) as amended from time to time together with the related ordinances, regulations and guidelines.
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Swiss Stamp Duty means the tax imposed based on the Swiss Federal Act on Stamp Duties of 27 June 1973 (Bundesgesetz über die Stempelabgaben) as
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Examples of Swiss Stamp Duty in a sentence

  • Therefore, secondary market transactions are in principle subject to Swiss Stamp Duty (TK22).Swiss Income TaxFor tax purposes this product is qualified as a combination of an option and bond, where the majority of the return of the bond part is in the form of a discount or of one payment on redemption date (IUP).

  • Therefore, secondary market transactions are in principle subject to Swiss Stamp Duty (TK22).Swiss Federal Income TaxFor tax purposes this product is qualified as a combination of an option and bond, where the majority of the return of the bond part is in the form of a discount or of one payment on redemption date (IUP).

  • Detailed information on such adjustments is to be found in the Product Documentation.Public OfferingSwitzerlandDistribution Fee0.33% p.a., fee included in the Issue Price Tax Treatment Switzerland Bond floor at issue91.87% (USD 918.75 per Nominal)Swiss Transfer Stamp DutyFor Swiss Stamp Duty purpose, the product is treated as analogous to a bond.

  • Detailed information on such adjustments is to be found in the Product Documentation.Public OfferingSwitzerlandDistribution Fee0.67% p.a., fee included in the Issue Price Tax Treatment Switzerland Indicative Bond floor at issue91.77% (USD 917.68 per Nominal)Swiss Transfer Stamp DutyFor Swiss Stamp Duty purpose, the product is treated as analogous to a bond.

  • Detailed information on such adjustments is to be found in the Product Documentation.InvestorInvestor in the Product.Public OfferingNone Tax Treatment SwitzerlandBondfloor at issue91.38% (USD 913.80 per Unit)Swiss Federal Stamp DutyFor Swiss Stamp Duty purpose, the Product is treated as analogous to a bond.

  • Detailed information on such adjustments is to be found in the Product Documentation.Public OfferingSwitzerlandDistribution Fee0.77% p.a., fee included in the Issue Price Tax Treatment Switzerland Indicative Bond floor at issue92.26% (USD 922.64 per Nominal)Swiss Transfer Stamp DutyFor Swiss Stamp Duty purpose, the product is treated as analogous to a bond.

  • Detailed information on such adjustments is to be found in the Product Documentation.Public OfferingNoneDistribution Fees0.5% p.a., fees included in the Issue Price Tax Treatment Switzerland Indicative Bond floor at issue83.87% (USD 838.74 per Nominal)Swiss Transfer Stamp DutyFor Swiss Stamp Duty purpose, the product is treated as analogous to a bond.

  • Tax Treatment SwitzerlandIndicative Bond floor at issue94.36% (USD 943.57 per Nominal)Swiss Transfer Stamp DutyFor Swiss Stamp Duty purpose, the product is treated as analogous to a bond.

  • Therefore, secondary market transactions are in principle subject to Swiss Stamp Duty (TK22).Swiss Income TaxFor tax purposes this Product is qualified as a combination of an option and bond, where the majority of the return of the bond part is in the form of a discount or of one payment on redemption date (IUP).

  • Tax Treatment Switzerland Bond floor at issue96.98% (CHF 969.83)Swiss Federal Stamp DutyFor Swiss Stamp Duty purpose, the product is treated as analogous to a bond.

Related to Swiss Stamp Duty

  • Stamp Duty means the tax levied on the documentation for the Facility as stated in the Stamp Act 1949 and will be deducted from the Proceeds of the Facility.

  • Swiss Federal Tax Administration means the tax authorities referred to in article 34 of the Swiss Withholding Tax Act.

  • Swiss Guidelines means, together, the guideline “Interbank Loans” of 22 September 1986 (S-02.123) (Merkblatt “Verrechnungssteuer auf Zinsen von Bankguthaben, xxxxx Xxxxxxxxx Xxxxxx sind (Interbankguthaben)” vom 22. September 1986), the guideline “Syndicated Loans” of January 2000 (S-02.128) (Merkblatt “circular letter No. 46 of 24 July 2019 in relation to syndicated credit facilities (Kreisschreiben Nr. 46 "Steuerliche Behandlung von Konsortialdarlehen, Schuldscheindarlehen, Wechseln und Unterbeteiligungen”" vom Januar 200024. Juli 2019), the guideline S-02.130.1 in relation to money market instruments and book claims of April 1999 (Merkblatt vom April 1999 betreffend Geldmarktpapiere und Buchforderungen inländischer Schuldner), the guideline “Bonds” of April 1999 (S-02.122.1) (Merkblatt “circular letter No. 47 of 25 July 2019 in relation to bonds (Kreissschreiben Nr. 47 "Obligationen”" vom April 199925. Juli 2019), the circular letter No. 34 “Customer Credit Balances” of 26 July 2011 (1-034-V-2011) (Kreisschreiben Nr. 34 “Kundenguthaben” vom 26. Juli 2011), the circular letter No. 15 of 3 October 2017 (1-015-DVS-2017) in relation to bonds and derivative financial instruments as subject matter of taxation of Swiss federal income tax, Swiss Federal Withholding Tax and Swiss Federal Stamp Taxes (Kreisschreiben Nr. 15 “Obligationen und derivative Finanzinstrumente als Gegenstand der direkten Bundessteuer, der Verrechnungssteuer und der Stempelabgaben” vom 3. Oktober 2017), the practice note 010-DVS-2019 of 5 February 2019 published by the Swiss Federal Tax Administration regarding Swiss Withholding Tax in the Group (Mitteilung-010-DVS-2019-d vom 5. Februar 2019 - Verrechnungssteuer: Guthaben im Konzern); all as issued, and as amended or replaced from time to time, by the Swiss Federal Tax Administration or as substituted or superseded and overruled by any law, statute, ordinance, regulation, court decision or the like.

  • SIX Swiss Exchange means SIX Swiss Exchange AG and any successor thereto; and

  • Swiss Withholding Tax means any withholding tax in accordance with the Swiss Federal Statute on Anticipatory Tax of 13 October 1965 (Bundesgesetz uber die Verrechnungssteuer) and any successor provision, as appropriate.

  • Swiss Franc means the lawful currency of Switzerland.

  • Treaty Lender means a Lender which:

  • Alternative modes of instruction means modes of pupil instruction, other than in-person instruction, that may include, without limitation, partnerships with other districts or intermediate districts or community colleges or institutions of higher education, use of vendors, use of online learning, telephone communications, email, virtual instruction, videos, slideshows, project-based learning, use of instructional packets, or a hybrid of multiple modes of learning that still promote recommended practices for social distancing to mitigate the spread of COVID-CD.

  • customs duty , subject to subsection (3), means any duty leviable under Schedule 1 (except Parts 4 and 5 thereof) or under Schedule 2 on goods imported into Namibia, and “duty” has a corresponding meaning;

  • Swiss Borrower means a Borrower incorporated in Switzerland and/or having its registered office in Switzerland and/or qualifying as a Swiss resident pursuant to Art. 9 of the Swiss Federal Withholding Tax Act.

  • harmonised standard means harmonised standard as defined in point (c) of point 1 of Article 2 of Regulation (EU) No 1025/2012;

  • Treaty on European Union means the Treaty of Rome of March 25, 1957, as amended by the Single Xxxxxxxx Xxx 0000 and the Maastricht Treaty (which was signed at Maastricht on February 7, 1992, and came into force on November 1, 1993), as amended from time to time.

  • Swiss Withholding Tax Act means the Swiss Federal Act on Withholding Tax of 13 October 1965 (Bundesgesetz über die Verrechnungssteuer), together with the related ordinances, regulations and guidelines, all as amended and applicable from time to time.

  • valued added tax means value added tax charged in accordance with the Value Added Tax Act 1994.

  • LOCKHEED XXXXXX Procurement Representative means a person authorized by LOCKHEED XXXXXX'x cognizant procurement organization to administer and/or execute this Contract.

  • Expiry Date (Data di Scadenza) means the Expiry Date as specified in § 1 of the Product and Underlying Data.

  • Draft Red Xxxxxxx Prospectus means the draft red xxxxxxx prospectus dated June 12, 2023 issued in accordance with the SEBI ICDR Regulations, which does not contain complete particulars of the price at which the Equity Shares will be Allotted and the size of the Offer, including any addenda or corrigenda thereto;

  • Switched Access Detail Usage Data means a category 1101xx record as defined in the EMI iconectiv Practice BR 010-200-010.

  • After-imposed Federal tax means any new or increased Federal excise tax or duty, or tax that was exempted or excluded on the contract date but whose exemption was later revoked or reduced during the contract period, on the transactions or property covered by this contract that the Contractor is required to pay or bear as the result of legislative, judicial, or administrative action taking effect after the contract date. It does not include social security tax or other employment taxes.

  • PTCE 95-60 As defined in Section 5.02(b). PUD: A planned unit development.

  • HMRC DT Treaty Passport scheme means the Board of H.M. Revenue and Customs Double Taxation Treaty Passport scheme.

  • FATCA Withholding Tax means any withholding or deduction required pursuant to FATCA.

  • NI 81-102 means National Instrument 81-102 – Investment Funds.

  • Swiss Guarantor means any Guarantor incorporated or organized under the laws of Switzerland.

  • Treaty State means a jurisdiction having a double taxation agreement (a “Treaty”) with the United Kingdom which makes provision for full exemption from tax imposed by the United Kingdom on interest.

  • Temporary Assistance for Needy Families-Unemployed Parent or "TANF-UP" means the Temporary Assistance for Needy Families program for families in which both natural or adoptive parents of a child reside in the home and neither parent is exempt from Virginia Initiative for Education and Work (VIEW) participation under § 63.2-609.