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.

For high-net-worth individuals and families, managing wealth across generations requires careful planning and a balance between control, flexibility, and asset protection. While traditional Trust structures are very effective, many families wish to retain control over decision-making.

On 18 June 2023, the constitutional amendment allowing for the introduction of Global Anti-Base Erosion Rules (GloBE Rules; Pillar Two) in Switzerland was approved by referendum.

Seit dem 1.1.2017 ist zwischen der Schweiz und dem Fürstentum Liechtenstein ein Doppelbesteue-rungsabkommen in Kraft, welches mögliche Abgrenzungsfragen bei der Einkommens- und...

Mit dem vorliegenden Newsletter soll in gebotener Kürze die Handhabung der Emissionsabgabe im Rahmen einer internationalen Sitzverlegung einer Kapitalgesellschaft in die Schweiz erläutert werden.

Die SV17 ist die Antwort auf die Kritik und das Scheitern der USR III. Die geplanten Massnahmen der SV17 wurden bereits in unserem Newsletter vom August 2017 präsentiert

On Friday 18 June 2021, the Swiss parliament accepted a bill which would see the Swiss issuance stamp tax on equity contributions abolished as per 1 January 2022.

In its today's session, the Swiss Federal Council has decided to implement certain aspects of the OECD Minimum Tax as of 1 January 2024.

Das Urteil aus Lausanne hat grosse Tragweite für den schweizerischen und internationalen Derivatmarkt.

On 27 and 28 January 2025, the Swiss Federal Tax Administration (SFTA) published the safe harbour interest rates for the year 2025.

On 29 and 30 January 2026, the Swiss Federal Tax Administration (SFTA) published the safe harbour interest rates for the year 2026.

Das Steuerrecht für natürliche Personen betrifft zahlreiche Lebensbereiche: berufliche Tätigkeit, Vorsorge, Erbschaften und Schenkungen, Immobilien...

In a change of practice, the Federal Tax Administration recognizes the entrepreneurial nature of foundations and associations in the crypto sector for VAT purposes.

Recent clarifications from the Swiss Federal Tax Administration (SFTA) provide much-needed guidance on when holding companies and management companies...

In den letzten Jahren wurde das Arbeiten im Homeoffice sowohl für Arbeitnehmerinnen als auch für Arbeitgeber immer beliebter.

A foreign company supplies and installs a machine in Switzerland. According to past practices of the Swiss Federal Tax Administration (SFTA), this process undeniably qualified as a work contract for supply.

The Swiss canton of Zurich becomes considerably more attractive as a hub for foundations: In addition to other measures, the cantonal tax authority now allows an adequate...