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Im Rahmen der laufenden Erbrechtsrevision soll neben einer in der nächsten Zeit erwarteten Senkung der Pflichtteile zugunsten einer grösseren Planungsflexibilität des Erblassers mittelfristig auch die Unternehmensnachfolge ...

Switzerland has a unique position within Europe and a strong economy founded on finance and banking.

Many Turkish individuals and corporations have substantial banking assets abroad, particularly in Switzerland.

The preparation of a salary certificate for short-term assignees from Switzerland can pose a variety of legal, tax, and administrative challenges.

As of February 1, 2024, the Canton of Zurich has relaxed its practice on the tax exemption for charitable institutions, making Zurich a more attractive jurisdiction in particular for foundations.

Convertible loans are a cornerstone of early-stage financing as they provide Swiss start-ups with quick access to new capital while postponing the often difficult and lengthy company valuation to a later date.

The distinction between "private wealth administration" and "self employment" is crucial for the tax consequences on capital gains realized by Swiss sellers in M&A deals.

In June 2023, the Swiss public voted in favor of the constitutional basis allowing for the Swiss Federal Council to introduce a transitional legislation implementing...

Eine Besonderheit ist dabei zweifelsohne die sogenannte überdachende Besteuerung, die Deutschland einseitige Besteuerungsvorteile gewährt.

The Swiss Federal Supreme Court has issued an important decision clarifying the requirements for the recognition of capital contribution reserves.

The tax reform will come into force on 1 January 2020.

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

Switzerland is a very attractive place of residence taxwise for EC nationals.

In the first two chapters of our step-by-step guide to remote work, we first defined the different forms of remote work and then looked specifically...

Swiss corporate tax reforms I and II In the first iteration of its corporate tax overhaul (CTR I), Switzerland introduced various measures to improve its reputation as an attractive jurisdiction

For many businesses, the effects of the Coronavirus crisis create new economic challenges.

In a referendum held on May 19 2019, the Federal Act on Tax Reform and AHV Financing (TRAF) was adopted by the Swiss people and the cantons.

U.S. taxpayers continue to analyze and adapt to the new international taxation regimes introduced by the Tax Cuts and Jobs Act (TCJA) ...