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This guide is designed to assist Swiss and international companies planning to issue bonds on the Swiss market (or on the EUR-market by Swiss issuers)...

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

The Swiss regulations on withholding tax for cross-border commuters make it difficult for employers who work in several cantons to keep track of everything. This is because the same regulations do not apply in every canton.

In Switzerland, there are a large number of board members who have such a function or work for a Swiss company who are not resident in Switzerland but abroad. In these constellations, there are also numerous legal challenges and aspects to consider.

Short-term project assignments have become an integral part of modern working structures in an increasingly dynamic and ad hoc business environment.

Ein deutscher Staatsbürger mit Wohnsitz in Konstanz (Deutschland) wird bei der AB Service AG mit Sitz in Zürich (Schweiz) als Servicetechniker angestellt.

In an international context, Switzerland is considered an attractive business location, not least due to the Swiss tax system.

In its meeting of October 19, 2022, the Swiss Federal Council decided that foreign university graduates from third countries who have completed a master's degree or doctorate in Switzerland will be granted a quota-free work permit.

In its decision of 3 October 2024 (BGer 9C_635/2023), the Federal Supreme Court shifted the focus for the examination of the withholding tax refund requirements in connection...

Both the seller and the acquirer face different tax implications depending on whether an acquisition is carried out by way of acquisition of stock (share deal) or acquisition of business assets and...

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

In the fast-paced world of international business, companies often engage in high-value transactions that require robust security and reliability. Paymaster services have emerged as a vital tool...

Die Schweizer Steuerbehörden haben im internationalen Vergleich relativ früh ihre Praxis zur Behandlung von Kryptowährungen bzw. -token veröffentlicht und damit eine gewisse Vorreiterrolle eingenommen.

In the context of assignments from one country to another, tax differences are a big factor in determining the remuneration and costs of an assignment.

Gemäss dem Freizügigkeitsabkommen zwischen der Schweiz und der Europäischen Union (FZA) hat die Schweiz bisher Arbeitsmarktschutzmassnahmen für kroatische Staatsangehörige...

Two recent judgments by the Swiss Federal Supreme Court concerned Danish resident banks that were denied refunds of Swiss withholding taxes on dividends derived from Swiss publicly traded shares...

For visitors from 71 visa-exempt countries and regions, it has been very easy to travel to Japan as a tourist, as they have not had to apply for a short-stay...