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The Swiss Federal Supreme Court (SFSC) recently decided on two cases covering the implications of tax rulings with respect to foreign permanent establishments.

Interest rates on intra group loans are a recurring topic. The Swiss Federal Tax Administration (FTA) publishes safe harbour interest rates on an annual basis in advance.

In the vote on Sunday, May 19th, 2019, Swiss voters adopted the "Tax reform and AHV financing" bill.

In the vote on Sunday, May 19th, 2019, Swiss voters adopted the "Tax reform and AHV financing" bill.

Be it in the Zug "Crypto Valley" or elsewhere, various large-scale Initial Coin Offerings or ICOs have recently been conducted in or from Switzerland. ICOs are a new instrument of raising capital...

Das Kreisschreiben Nr. 32 der ESTV (KS 32) führt in Ziff. 4.1.1.1.a Folgendes zur Behandlung von Forderungsverzichten aus: "Forderungsverzichte durch...

L'obiettivo dichiarato dell'iniziativa popolare 99% consiste nell'ottenere una maggiore giustizia sociale tramite un'imposizione più alta del reddito da capitale. L'iniziativa è motivata

Common Reporting Standard ("CRS") is a global standard for the automatic exchange of tax and financial information which was developed by the Organization for Economic Cooperation and Development ("OECD").

The use of trusts for wealth management and asset protection has evolved well beyond their English Common Law origins. Today, Switzerland stands out as a preferred jurisdiction for the administration of trusts, offering a unique combination of legal recognition, flexibility and professionalism. So, what makes Swiss Trustees particularly valuable?

International employee assignments are a tried and tested HR tool for many companies, whether for projects abroad, for know-how transfer or as part of targeted personnel development programs.

Internationale Mitarbeitereinsätze sind für viele Unternehmen ein bewährtes HR-Instrument; sei es für Projekte im Ausland, zum Know-how-Transfer oder als Teil gezielter Personalentwicklungsprogramme.

Als Fundament für die weiterführenden Überlegungen wird im ersten Teil dieser Beitragsreihe auf verschiedene Begriffe im Kontext Big Data eingegangen,...

Switzerland is an attractive jurisdiction for the location of a company for several reasons, as detailed in the Dixcart Swiss Company Jurisdiction Note.

The Supreme Court has severely limited the scope of application of intercompany financing safe harbor rules.

In Switzerland, foreign wealthy families often benefit from special tax deals: lump-sum taxation or forfait fiscal in French.

The allocation of tokens to founders, employees and contractors of crypto projects often lead to several tax-related issues.

There are many reasons to join 32,000 fellow US Americans already residing in Switzerland. Renowned for its economic stability...