Most companies have in the meantime submitted their 4th quarter 2017 VAT declaration to the Swiss Federal Tax Administration (SFTA) ...

Anyone who deals with VAT knows how complicated the EU VAT system is. The European Union is planning to simplify the system. The first updates will apply from 2020 at the latest.

Having been on the grey list of tax havens for almost two years, Switzerland has finally been removed from the said list.

On 29 and 30 January 2024, the Swiss Federal Tax Administration (SFTA) published the safe harbour interest rates for the year 2024. The rates apply to intra-group loans denominated in Swiss Francs and foreign currencies as of 1 January 2024.

In late September 2014, the Swiss Federal Council started the formal consultation process regarding draft legislation on a comprehensive reform of corporate taxation.

Since January 1, 2017 Switzerland and Liechtenstein have entered into a double taxation treaty, which regulates potential distinction issues regarding income and wealth taxes ("DTT-LIE").

On 19 October 2023 the Swiss Federal Tax Administration ("SFTA") provided new guidance on the taxation of blockchain related projects in the updated version of the "Dossier Tax Information.

The request for a preliminary ruling to the ECJ concerned the interpretation of the Agreement between the European Community and its Member States and the Swiss Confederation on the Free Movement of Persons ...

The SSK and the SFTA have for the first time published a comprehensive article on the topic of "transfer pricing". Below you will find a brief overview.

After publishing a summary on transfer pricing rules in Switzerland (TP Paper), the SFTA has now published a website notably including a rather extensive Q&A on selected Swiss transfer pricing topics.

Those following Switzerland's TP 17 will note that not much has changed since the draft that was put out for public consultation.

The Swiss Federal Tax Administration (SFTA) may provide on a regular basis information to their foreign counterparts on the status of international administrative assistance proceedings in tax matters

Foreign companies supplying goods or services to Swiss clients have been subject to specific value-added tax (VAT) obligations since 2018.

Untemehmer können sich grundsätzlich das BVG-Vorsorgekapital auszahlen lassen, wenn sie eine selbständige Erwerbstätigkeit aufnehmen.

As of today, the legislators has not yet made a clear statement or issued an official opinion regarding the accounting treatment of cryptocurrencies.

The purpose of The Hague Convention of 5 October 1961 is to abolish the traditional requirement for legalization and replace the often long and costly legalization process with the issuance of a single Apostille certificate.

Le dispositif «Dutreil» présente un attrait indéniable dans la mesure où il permet de réduire jusqu'à 75% (et parfois au-delà) la charge fiscale inhérente à la transmission d'une entreprise.

Switzerland's position as a leading global commodities trading hub is reinforced by competitive cantonal tax rates, efficient infrastructure, and a favourable regulatory environment.

Vous envisagez d'investir dans un bien immobilier en Italie ? Les acheteurs étrangers doivent se conformer à de nombreuses réglementations...

In a new landmark ruling 2C_506/2024 dated 4 May 2026 (intended for publication in the official collection), the Swiss Federal Supreme Court addressed for the first time the scope of attorney-client privilege where correspondence between a lawyer and a domestic tax authority is to be produced by that authority in response to a request made by a foreign state in international tax administrative assistance proceedings.