Search News and Articles
Legal Developments Worldwide
- United Arab Emirates
- Austria
- Azerbaijan
- Belgium
- Bahrain
- Bosnia-Herzegovina
- Bulgaria
- Belarus
- China
- Croatia
- Cyprus
- Czech Republic
- Germany
- Denmark
- Egypt
- Spain
- Estonia
- Finland
- France
- Greece
- Guernsey
- Gibraltar
- Hong Kong
- Hungary
- Indonesia
- India
- Ireland
- Israel
- Italy
- Japan
- Jersey
- Cayman Islands
- Kazakhstan
- Lithuania
- Latvia
- Luxembourg
- Malta
- Moldova
- Mexico
- Malaysia
- Netherlands
- Norway
- Philippines
- Poland
- Portugal
- Qatar
- Romania
- Russia
- South Africa
- Sweden
- Singapore
- South Korea
- Slovakia
- Slovenia
- Saudi Arabia
- Switzerland
- Taiwan
- Thailand
- Turkey
- Ukraine
- Uzbekistan
- Vietnam
- British Virgin Islands
- Serbia
- Guernsey
- Jersey
- Mauritius
- Montenegro
- Senegal
- UK
Articles contributed by VISCHER
Capital Contribution Principle: Meaning and Proceedings
On January 1, 2011, the Swiss tax law capital contribution principle (CCP) enters into force - with far reaching consequences for companies, their owners, board members and tax advisors. A few days ago the Federal Tax Administration (FTA) published a Circular Letter on this change of law.
Employee Share Ownership Schemes - New Swiss Federal Act Passed
Employee share ownership is an important incentive for many employees. On December 17, 2010, the Swiss Federal Parliament in Bern enacted a federal act on the taxation of employee share ownership. The new law will substantially impact many employee share ownership plans. The main aspects of the new rules are as follows:
International Offerings of Equity Securities in Switzerland by Non-Swiss Issuers
Leading Swiss banks and Swiss law firms agree on a joint position in respect of the applicability of Swiss prospectus requirements for cross-border equity securities offerings by non-Swiss issuers into Switzerland. VISCHER endorsed this position paper which provides foreign issuers of shares and their banks with a harmonized view on certain disputed and debated issues.
Recognition and Enforcement of U.S. Class Action Judgements and Settlements in Switzerland
This article looks at difficulties arising from recognition and enforcement of class action judgements or class action arbitration awards in countries other than their origin, which is most likely the U.S. or another "common law" country.
Tax incentives for
Presented by STEFAN WIDMER and RETO ARNOLD, certified tax experts at VISCHER Zurich
Foreign investors considering the purchase of a Swiss company very often come across a specific particularity of Swiss tax law that in many cases complicates matters significantly.
VISCHER Attorneys at Law
Schuetzengasse 1, PO Box 6139
CH-8023 Zurich, Switzerland
Tel + 41 44 254 34 00
Fax + 41 44 254 34 10
E-mail info@vischer.com
Website www.vischer.com
Tax simplifications for M&A transactions - Switzerland
Foreign investors considering the purchase of a Swiss company very often come across a specific particularity of Swiss tax law that in many cases complicates matters significantly. An important issue that foreign investors may be unaware of is the fact that the owner of the target company, if he is an individual, wants to make sure he realizes a tax-free capital gain upon the sale of his company. Whether he achieves this goal or whether the capital gain realized is re-qualified as taxable dividend income in application of the socalled indirect partial liquidation theory depends heavily on the post-acquisition actions taken by the purchaser of the company.
Tax simplifications for M&A transactions - Switzerland
Foreign investors considering the purchase of a Swiss company very often come across a specific particularity of Swiss tax law that in many cases complicates matters significantly.