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In addition to the pension fund (2nd pillar), private pension provision (3rd pillar a) is an important pillar of our pension system.

In comparison to 2019, which reported a transaction value amounting to USD 127bn, 2020 was quite an unusual year due to the global pandemic accompanied by the uncertainty of the economic impact caused by COVID-19.

On July 24, 2018 the Swiss Federal Tax Authorities issued circular letter no. 44 on the lump-sum taxation of individuals under federal income tax laws.

What is the relevant legislation relating to tax administration and controversies? Other than legislation, are there other binding rules for taxpayers and the tax authority

Even by the end of January 2024, Switzerland had already introduced new regulations, which will influence various aspects of business operations...

Switzerland regularly positions itself in the top ranks of the WEF Global Competitiveness Index.

Switzerland is an enchanting country, blessed with spectacular hiking and skiing trails, beautiful rivers and lakes, picturesque villages, Swiss festivals throughout the year

Bei erfolgreichen Unternehmensverkäufen sind Zahlungen des Verkäufers an ausgewählte Mitarbeitende häufig anzutreffen

The assets of a family foundation are subject to inheritance tax, by class of beneficiary (including grand-nephews/nieces at the rate of 25%).

CONVINUS Global Mobility SUMMIT 2022 - Handouts From Every Session

Switzerland has a strong economy which remained resilient during the height of the global economic downturn – even when its European peer countries fared less well.

Have sans culottes crossed the channel after all or is it just Boris' "venez, mes amis" echoing from Swiss mountainsides?

Im Rahmen der Unternehmenssteuerreform II wurde per 1. Januar 2011 das Kapitaleinlageprinzip eingeführt, welches das frühere Nennwertprinzip ablöst.

Many foreigners move to Switzerland for its high life quality, outdoor lifestyle, excellent working conditions and business opportunities.

System change as of 2029: The imputed rental value will be abolished, and at the same time maintenance and energy-saving deductions for owner-occupiers will be eliminated. Value-preserving investments should therefore be carried out by the end of 2028.

In today's globalized world, migration is no longer just driven by economic and existential needs. People increasingly choose to be expatriates and lead international lifestyles.