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

As one of the BEPS project's antitax avoidance measures, the OECD has developed a so called multilateral instrument which has been signed by 87 jurisdictions so far. The purpose of the MLI

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.

On 17 July 2018, the Swiss Supreme Court rendered a decision on the topic of administrative assistance in tax matters, stolen bank data and the principle of good faith (decision no. 2C_648/2017).

VAT is an important component of each corporate activity. As per 1 January 2018 the Swiss VAT Law will be amended.

This Q&A addresses the questions relevant to the Swiss regime of forfait or lump sum taxation. Next to income and wealth tax it also covers inheritance tax ...

Numerous foreign companies have business-related and input-taxed expenses in Switzerland, without actually being subject to VAT obligations in this country.

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...

On 14 December 2015, the Swiss Council of States discussed the legislative draft of the Corporate Tax Reform III and in principle approved the reform package.

Who hasn't already heard of shell companies or come across ads in the press in which share certificates are offered for sale or sought as purchase objects?

On March 21st 2007 the UK government issued its annual Tax Budget. Most notable change from a Swiss perspective is the reduction of the corporate income tax rate from 30% to 28%, as from 1st April 2008, which will reduce the tax rate of a Swiss subsidiary of a UK parent that is needed to avoid the application of UK CFC legislation from 22.5% to 21%.

Das Bundesgericht hatte sich in einem kürzlich ergangenen Entscheid mit der Frage auseinanderzusetzen, ob bei Geschäftsfahrzeugen der oberen Preisklasse steuerrechtlich ein Luxusanteil auszuscheiden sei...

As we approach the end of 2024, we reflect on the key articles shared by our Switzerland office this year. Below are concise summaries of Dixcart Switzerland's 2024 articles, offering practical

The employment of foreign workers in Switzerland has become a common practice, not only in recent years.

Walter Stresemann, Managing Director of Vistra Geneva, recently produced this article for the Association Romande des Intermédiaires Financiers (ARIF) Newsletter.

The Swiss Federal Tax Administration recently announced a new practice that significantly improves the ability of corporate groups to raise debt abroad and to use the proceeds in Switzerland.

On July 23, 2015, the Dutch tax authorities filed with the Federal Tax Administration Agency in Switzerland a request for international tax assistance in order to identify prospective Dutch taxpayers through certain group criteria but w/o providing the specific names of those potential taxpayers.

Die Regeln hinsichtlich der Offenlegung sind über die Jahre hinweg allgegenwärtig geworden.

Erzielt eine in mehreren Kantonen steu-erpflichtige Immobiliengesellschaft in einem oder mehreren Kantonen Ver-luste,