Speculation is rife that Labour, if elected, will increase Capital Gains Tax ('CGT'). Their manifesto is silent on the subject and concern has been fuelled by Sir Keir Starmer's...

The approach that "cybernetic", self-managed blockchain systems and DAOs can qualify as VAT-relevant subjects has been discussed in the literature for some time. The Federal Tax Administration (FTA)...

Der gegenseitige Informationsaustausch im Bereich Steuern beschäftigt uns zunehmend. Die Diskussionen und Vorbereitungsmassnahmen bei den Unternehmen und den Behörden laufen auf Hochtouren.

In February 2017, Switzerland voters rejected a comprehensive corporate tax reform which had lowered corporate income taxes in general.

Lump-sum taxation, or "taxation according to expenditure", is a Swiss tax regime that continues to draw international attention.

The Swiss Federal Supreme Court ruled that criminal fines and other financial penalties are not income tax deductible, as they do not constitute a justified business expense.

Gemäss Bundesgesetz über die Stempelabgaben ("StG") umfasst der Begriff des "Effektenhändlers" neben inländischen (Schweiz und Fürstentum Liechtenstein) Banken und Brokern insbesondere auch inländische.

Gewinne aus Beteiligungsverkäufen durch Unternehmer stellen grundsätzlich steuerfreien Kapitalgewinn dar.

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.

In its decision of 29 December 2025 in case 9C_231/2024, published on 5 February 2026, the Swiss Federal Supreme Court clarified that large construction sites are treated like manufacturing establishments for intercantonal...

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.

The Swiss Supreme Court ruled in a decision of February 13, 2017 (published two days ago) that the SFTA must provide its counterparts in France with certain information on a UBS bank customer . . .

On 12 February 2017 a majority 59.1% of Swiss voters rejected Corporate Tax Reform III (CTR III), which will lead to a redrafting of the original proposal.

Swiss voters decisively rejected a proposal to introduce a federal inheritance tax at the end of November.

On May 5 2015 the Federal Supreme Court rendered its long-awaited decision on a withholding tax reimbursement claim related to total return swaps.

The fiscal landscape in Switzerland is poised for a transformative shift as the government has promulgated an increase in the rates of Value-Added Tax (VAT), effective from January 1, 2024.

In this newsletter, we would like to address the constantly-recurring issues of specific VAT risks

Globalisation is on everyone's lips. The fact that globalisation can also have great impact in the area of indirect taxation in connection with the entry of goods is not always on the radars of internationally active companies, ...

Die maltesische EU-Ratspräsidentschaft hat am 6.2. 2017 die neueste „Roadmap" des Rates zur weiteren Umsetzung des BEPS-Aktionsplans auf EU-Ebene veröffentlicht.

Die Präsentation "ABA IBA 9 April - Beneficial Ownership" behandelt das Thema der wirtschaftlichen Eigentümerschaft und deren Bedeutung im nationalen und internationalen Steuerrecht.