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  • Article

    Frequently Asked Questions: Swiss Corporations - Dixcart

    This article considers several questions that we are frequently asked regarding Swiss companies.
    GlobalCorporate/Commercial Law
    Dixcart Group Limited
    Dixcart Group Limited
  • Article

    Das Kapitaleinlageprinzip In Der Schweiz: Es Besteht Unmittelbarer Handlungsbedarf

    Im Rahmen der Unternehmenssteuerreform II wurde per 1. Januar 2011 das Kapitaleinlageprinzip eingeführt, welches das frühere Nennwertprinzip ablöst.
    SwitzerlandTax
    Blum & Grob Attorneys at Law Ltd
    Blum & Grob Attorneys at Law Ltd
Article

Substance And Effective Management In International Family Structures

International families often hold assets through companies and investment structures spread across multiple jurisdictions. As tax authorities have sharpened their focus in recent years, one concept has become increasingly pivotal: where an entity is truly managed and controlled. In many cases, this now determines not only tax residence, but also treaty access and the robustness of a structure as a whole.
GlobalCorporate/Commercial Law
Dixcart Group Limited
Dixcart Group Limited
  • Article

    Anwendungsbereich Des Meldeverfahrens Bei Geldwerten Leistungen (Teil 1) – Forderung Nach Konsequenter Umsetzung Von Art. 20 Abs. 2 Satz 2 VStG

    Art. 20 Abs. 2 VStG sieht seit dem 15. Februar 2017 vor, dass bei Dividendenausschüttungen und geldwerten Leistungen im inländischen und grenzüberschreitenden Konzernverhältnis das Meldeverfahren zwingend zuzulassen ist.
    SwitzerlandTax
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    Landmark Judgments Regarding The Refund Of Swiss Withholding Tax

    On May 5, 2015 the Swiss Federal Supreme Court held a public hearing about two cases relating to the reclaim of Swiss withholding tax in connection with arbitrage cases and issued its long awaited decisions.
    SwitzerlandTax
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    Zahlungen an Mitarbeiter von Dritten – steuerbares Einkommen aus unselbständiger Erwerbstätigkeit

    Bei erfolgreichen Unternehmensverkäufen sind Zahlungen des Verkäufers an ausgewählte Mitarbeitende häufig anzutreffen
    SwitzerlandTax
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    Swiss Case Law On Trusts – A Decade Of Development

    Switzerland's accession to the Hague Trust Convention in 2007 marked a significant step in recognising and integrating foreign trusts into its legal framework.
    GlobalCorporate/Commercial Law
    Dixcart Group Limited
    Dixcart Group Limited
  • Article

    Recently Implemented Tax Regulation To Stimulate The Swiss Bond Market

    The Swiss domestic bond market virtually died after the Swiss Federal Stamp Tax Act came into force back in 1973, but the new tax regulation came into force on March 1, 2012 is expected to boost the Swiss bond market.
    SwitzerlandTax
    Walder Wyss Ltd.
    Walder Wyss Ltd.
  • Article

    The Advantages Of Switzerland As A Corporate Location

    Switzerland is an attractive jurisdiction to start and operate a business, as a location for individuals and for family protection and safety.
    GlobalCorporate/Commercial Law
    Dixcart Group Limited
    Dixcart Group Limited
  • Article

    Part 2: Remote Work / Hybrid Work With An International Dimension: What HR And Payroll Need To Consider From A Tax Perspective

    We already saw it coming. Remote work is here to stay - also across national borders. Employees today not only wish to work independently of location...
    GlobalEmployment and HR
    CONVINUS
    CONVINUS
  • Article

    Swiss Tax Law Changes: Federal Act On Tax Reform And AHV Financing (TRAF)

    Switzerland's privileged taxation of companies is no longer in line with international standards.
    SwitzerlandTax
    Akin
    Akin
  • Article

    Tax Litigation In Switzerland: Insights, Pitfalls And Recommendations

    Tax litigation in Switzerland has traditionally been quite scarce, since potential problems tended to be discussed beforehand with the tax authorities (tax rulings).
    SwitzerlandTax
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    Dividendi svizzeri con credito d'imposta

    In ambito internazionale, il tema dell'imposizione degli utili derivanti dal possesso di partecipazioni societarie (ossia, in particolare, dei dividendi) è assolutamente centrale.
    SwitzerlandTax
    ALTENBURGER LTD legal + tax
    ALTENBURGER LTD legal + tax
  • Article

    Part 4: The Relationship Between Withholding Tax And Tax Returns

    The withholding tax deducted from earned income can represent the definitive tax burden.
    SwitzerlandTax
    CONVINUS
    CONVINUS
  • Article

    Swiss L-QIF: A New Unregulated Fund Solution – Legal And Tax Aspects

    The Limited Qualified Investor Fund ("L-QIF"), a new fund vehicle, will be introduced to the Collective Investment Scheme Act ("CISA"; new article 118a) and should enter into force in August 2023 at the earliest.
    SwitzerlandTax
    ALTENBURGER LTD legal + tax
    ALTENBURGER LTD legal + tax
  • Article

    Swiss Salary Withholding Tax: What Employers Have To Consider

    The Swiss tax system levies a salary withholding tax on employment income earned by certain employees in Switzerland. The Swiss salary withholding tax must be withheld...
    SwitzerlandTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    How To Become Swiss Resident By Working In Switzerland

    Find out how to become Swiss resident by moving to and working in Switzerland and the tax benefits available.
    SwitzerlandCorporate/Commercial Law
    Dixcart Group Limited
    Dixcart Group Limited
  • Article

    Understanding Swiss Entry Visas And Residence Permits

    Switzerland continues to attract internationally mobile individuals and families, given its political stability, quality of life, strong legal framework and favourable business environment.
    SwitzerlandCorporate/Commercial Law
    Dixcart Group Limited
    Dixcart Group Limited
  • Article

    The Benefits Of A Swiss Holding Company

    Various tax exemptions or concessions exist for holding companies in relation to federal and cantonal taxes when specific criteria are met.
    SwitzerlandTax
    Dixcart Group Limited
    Dixcart Group Limited
  • Article

    Unternehmensfinanzierungen Aus Steuerrechtlicher Optik

    Für den Unternehmensaufbau sowie das Unternehmenswachstum benötigen Unternehmen Kapital.
    SwitzerlandTax
    Blum & Grob Attorneys at Law Ltd
    Blum & Grob Attorneys at Law Ltd
  • Showing 101–120 of 181 results

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