305 results found

So called Initial Coin Offerings ("ICO") as a new fundraising mechanisms in which new projects sell their underlying crypto tokens in exchange ...

Avec 350'000 travailleurs frontaliers, le télétravail constitue une problématique majeure entre la Suisse et la France.

In ambito internazionale, il tema dell'imposizione degli utili derivanti dal possesso di partecipazioni societarie (ossia, in particolare, dei dividendi) è assolutamente centrale.

You can get a Swiss residency through company forming or under a tax agreement. Details, practical steps and costs of the Switzerland residency!

The Limited Qualified Investor Fund ("L-QIF"), a new fund vehicle, will be introduced to the Collective Investment Scheme Act ("CISA"; new article 118a) and should enter into force in August 2023 at the earliest.

The Swiss tax system levies a salary withholding tax on employment income earned by certain employees in Switzerland. The Swiss salary withholding tax must be withheld...

Switzerland's federal tax structure creates significant regional variation in corporate and personal taxation, offering businesses and individuals strategic planning flexibility. With effective corporate tax rates ranging from 11.9% to 20.5% and personal income tax rates varying between 22.2% and 43.2% across cantons, location choice becomes a critical factor in tax optimization.

In an increasingly globalized world of work, companies are no longer limited to local talent pools. Through targeted "remote work" and "workation" models, they can address highly qualified specialists worldwide and integrate them flexibly into their organization.

Mit Entscheid BGer 2C_168/2017 vom 26. Oktober 2017 weitete das Bundesgericht den Tatbestand der Steuerumgehung auf eine Unternehmensnachfolge aus,

Various tax exemptions or concessions exist for holding companies in relation to federal and cantonal taxes when specific criteria are met.

In its ruling of June 6, 2024 (9C_135/2023), the Federal Supreme Court ruled that corporate income tax law does not contain a correction provision according to which proceeds...

While teleworking has existed since the 1970s, before the COVID-19 its spread has been rather limited and its impact from a tax (and social security) perspective...

Investment holding companies, sometimes referred to as family investment companies are vehicles specifically structured to hold, manage, and grow family wealth.

In principle, there can only be a withholding tax liability in Switzerland if there is an employer in Switzerland.

Switzerland's shift to individual taxation by 2032 will fundamentally reshape the country's lump-sum taxation regime for internationally mobile individuals. The reform removes the requirement that both spouses must qualify simultaneously for lump-sum taxation, creating new planning opportunities for mixed-status couples while introducing complexities around asset allocation and minimum tax thresholds.

Relocating to Switzerland involves navigating a complex web of immigration, employment, tax, and corporate law that affects both individuals and companies simultaneously. This comprehensive guide examines five critical questions that entrepreneurs, business owners, and corporations must address when planning a move to Switzerland, from establishing legal presence to ensuring proper tax domicile and maintaining operational substance.