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Despite the ongoing financial and political difficulties in 2022, the number of merger and acquisition (M&A) deals reached the highest level in the last decade.

Until 31 December 2010 any repayment of share premiums or shareholders' contributions was treated like a distribution of profits.

Switzerland remains a well-established jurisdiction for internationally mobile individuals, offering political stability, a high standard of living and a generally competitive tax framework.

As at beginning 2009 the first set of statutory changes related to the corporate tax reform II (the “Reform”) will be enacted.

As promised, the UK Government’s discussion document entitled Taxation of the foreign profits of companies arrived shortly before the official end of Spring – on 21 June 2007. The 48 page document covers a lot of ground and is issued as a first step in a discussion process with business.

Switzerland's tax competitiveness faces new challenges from the global minimum tax, but the country can maintain its advantages through strategic reforms. This analysis examines Switzerland's current tax position, identifies its core strengths in federalism and moderate rates, and proposes concrete policy measures including abolishing stamp duties, reconsidering capital taxes, and implementing substance-based innovation incentives to secure long-term fiscal attractiveness.

Swiss Social security is financed through contributions based on an employee's gross salary, shared equally between employer and employee...

Explore articles and updates in Swiss and international business law from Altenburger legal + tax. Browse through comprehensive content covering corporate law, tax matters, employment issues, and cross-border transactions. Filter based on your interests and stay informed with expert insights from our team of legal professionals.

Switzerland has been and is regarded as an attractive and competitive location for setting up a holding company, especially in the case of the acquisition of a company or the formation of a group of companies.

On February 15, 2004, the Swiss Federal Council has released for comments the draft Federal Act on Collective Investment Schemes ("CISA" or the "Act") meant to replace and supersede the Swiss Federal Act on Investment Funds ("IFA").

On January 1 2020, the corporate tax reform entered into force.

Upstream-Darlehen der Zielgesellschaft an die Käufergesellschaft können während der fünfjährigen Sperrfrist erhebliche steuerliche Konsequenzen für Verkäufer auslösen.

The key points of the Tax Proposal ("TP17") are essentially those of the rejected Corporate Tax Reform III ("CTRIII").

For a decade now, the OECD and the G20 have been dealing with the international tax planning strategies of multinational enterprises (MNEs) aimed at artificially shifting profits towards states...

Lastly, U.S. citizens living in Switzerland will benefit from the increased lifetime exclusion amount so that fewer individuals will be subject to estate tax in the U.S.

Nach der Ablehnung der Unternehmenssteuerreform III zu Beginn des Jahres, hat der Bundesrat am 9. Juni 2017 die Eckwerte der Steuervorlage 17 verabschiedet.

Following the voters' rejection of the corporate tax reform III at the beginning of this year, the federal council adopted the main parameters for the Tax Project 17 on 9 June 2017.

There is nothing wrong in copying the good ideas already realized by Switzerland's European neighbors!