181 results found

Debt does not have a specific definition for Swiss tax purposes, which would differ from its interpretation under Swiss commercial law. However, due to the various forms of debt, different Swiss tax implications can arise depending on the specific type of debt...

Are the incentives aligned correctly? The choice of employee participation is crucial for the success of your company - Part 2

In their latest publication, Clément Bouvier and Luca Bozzo provide a practical overview of the key legal challenges and solutions shaping this fast-growing market.

SPACs can be listed and traded on the SIX Swiss Exchange, as of 6th December 2021.

The Swiss parliament abolishes Swiss withholding tax on bond interest payments and includes certain other changes to the Swiss withholding tax act and the Swiss stamp tax act.

These guidelines aim to provide boards and other decision makers with an overview of key measures, duties and various legal aspects.

After a stellar 2021 came a turbulent 2022: Following on from supply chain issues juxtaposed to a strong pick-up in demand after the Covid-19 pandemic, global recovery saw a significant setback...

Below we would like to give you an overview of the current situation at the borders of the countries of the European Union and the current measures:

The "OECD" Standard for Automatic Exchange of Financial Account Information in Tax Matters, which encompasses the Common Report- ing Standards ("CRS")...

The Swiss Federal Supreme Court recently (on 21 November 2017) rendered a judgment in a tax case involving short sales of Swiss exchange-traded shares shortly before dividend payment dates (case no. 2C_123/2016).

Die EU-Kommission empfiehlt den europäischen Mitgliedstaaten, die USA, Israel, Kosovo, den Libanon, Montenegro und die Republik Nordmazedonien erneut auf der Liste der Risikoländer...

Convertible loans have long been a flexible and popular tool for investing in early-stage companies (start-ups).

Switzerland as a source state levies withholding taxes mainly on profits distributions and interests paid on bonds and banking deposits.

The Federal Council is opening the consultation on the digitalization of Schengen visas, as Schengen applications are to be submitted in digital form on a uniform European...

Zwei kürzlich ergangene Bundesgerichtsentscheide (6B_93/2024 und 6B_90/2024, beide vom 3. Februar 2025) untermauern unsere Wahrnehmung, dass das Steuerstrafrecht zunehmend an Bedeutung gewinnt.

Working across international borders and frequent business trips combined have become the norm for globally operating companies. Be it for long-term assignments, to tap new...

The revision of company law came into force on 1 January 2023. Some of the new provisions also have tax implications which are presented in this newsletter.