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

On November 26, 2023, the Zug electorate clearly approved the eighth partial revision of the tax law. The new tax law eases the burden on Zug's population and strengthens the canton's attractiveness.

On January 1 2017, the Swiss domestic legislation on the Automatic Exchange of Information (AEOI) entered into force and the Swiss Federal Tax Administration (SFTA) published guidelines...

Das Bundesgericht hat in seinem Urteil vom 6. Juni 2024, eine börsenkotierte Gesellschaft betreffend, festgehalten, der steuerneutral verbuchte Erlös aus dem Verkauf von eigenen Aktien...

The highest court in Switzerland now confirmed this latter view in a decision published last week.

In Switzerland, individual taxation currently only applies to single persons and unmarried couples. The tax treatment of married dual-earner couples is referred...

Die Diskussion um die Erbschaftssteuerinitiative der JUSO («Für eine soziale Klimapolitik – steuerlich gerecht finanziert (Initiative für eine Zukunft)») hat in der Schweiz bereits vor der eigentlichen Volksabstimmung hohe Wellen geschlagen.

Nach den viel diskutierten Bundesgerichtsentscheiden 9C_837/2014 vom 8.4.2015 und BGE 141 V 634 vom 3.12.2015 zur Abgrenzung zwischen massgebendem Lohn und sozialabgabefreier Dividende hat das Bundesamt für Sozialversicherung (BSV) in seinem Nachtrag 9

Die meisten Unternehmen haben mittlerweile ihre 4. MWST-Quartalsabrechnung 2017 bei der Eidgenössischen Steuerverwaltung eingereicht, doch damit sind die mehrwertsteuerlichen...

Auf einmal ist sie da, die Nachfolgeregelung. Für viele Unternehmer ist es kein leichter Moment

The OECD published in October 2015 an action plan comprising 15 measures to fight base erosion and profit shifting (BEPS) of companies in the international tax environment.

The corporate tax systems of most European countries contain rules that provide some form of tax relief on income from participations.

After 2014 (see our article in Expert Focus 2015/8), in its judgement delivered on 3rd October, the Federal Administrative Court once again ruled on VAT with regard to the provision of financial services.

As of 1 January 2023, certain regulatory adjustments to the federal and cantonal tax laws are in effect, considering the amendments to the Swiss Code of Obligations (CO) of 19 June 2020 regarding corporate law.

Around fifteen years ago, Swiss tax law introduced a pragmatic and interesting instrument: the simplified post-taxation of heirs.

The Swiss Federal Tax Administration has aligned its practice with the Federal Supreme Court decision issued in November 2024 in the face of controversy.

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

In practice, it ought to be observed that taxable individuals are repeatedly confronted with the same difficulties when it comes to the correct completion of the Securities Directory.

On July 17, 2019, the American Senate approved the long-blocked protocol of amendment of September 23, 2009, on the double taxation agreement between Switzerland and the U.S.

Most firms eventually hit a ceiling. Outsourcing helps, but it cannot fully solve the need for consistency, culture fit, and long-term scalability.