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  • Article

    Swiss Voters Reject Corporate Tax Reform III In Popular Referendum

    On 12 February 2017 a majority 59.1% of Swiss voters rejected Corporate Tax Reform III (CTR III), which will lead to a redrafting of the original proposal.
    SwitzerlandTax
    TMF Group BV
    TMF Group BV
  • Article

    Ten Years Of Loss Carry-forward: Federal Council Sets Entry Into Force For 1 January 2028

    The Federal Council has announced that the new ten-year loss carry-forward provision will take effect on January 1, 2028, marking a significant change to Switzerland's corporate tax framework. This extended timeframe will allow businesses greater flexibility in offsetting losses against future profits, potentially reshaping tax planning strategies for companies operating in Switzerland.
    SwitzerlandTax
    MME Legal | Tax | Compliance
MME Legal | Tax | Compliance
  • Article

    Emissionsabgabe Im Rahmen Einer Internationalen Sitzverlegung Einer Kapitalgesellschaft

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

    Steuerreform und AHV-Finanzierung (STAF): Verknüpfung zweier Baustellen

    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
    SwitzerlandTax
    Schellenberg Wittmer Ltd
    Schellenberg Wittmer Ltd
  • Article

    Switzerland To Implement OECD Minimum Tax (Pillar 2) On 1 January 2024

    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.
    SwitzerlandTax
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    Corporate Tax Reform III – Rejected By Referendum

    On 12 February 2017, the Corporate Tax Reform III ("CTR III") was submitted to a referendum and rejected with 59.1%.
    SwitzerlandTax
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    Group Companies As Intermediaries For Swiss Transfer Stamp Tax Purposes: Important Clarifications Of The Swiss Federal Tax Administration

    Recent clarifications from the Swiss Federal Tax Administration (SFTA) provide much-needed guidance on when holding companies and management companies...
    SwitzerlandTax
    Lenz & Staehelin
    Lenz & Staehelin
  • Article

    Tax News: Corporate Tax Reform III Approved By Swiss Council Of States

    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.
    SwitzerlandTax
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    UK Tax Budget 2007: Impact on Swiss Companies

    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%.
    SwitzerlandTax
    Deloitte AG
    Deloitte AG
  • Article

    Wie Viel Porsche Akzeptiert Der Fiscus?

    Das Bundesgericht hatte sich in einem kürzlich ergangenen Entscheid mit der Frage auseinanderzusetzen, ob bei Geschäftsfahrzeugen der oberen Preisklasse steuerrechtlich ein Luxusanteil auszuscheiden sei...
    SwitzerlandTax
    MLL Meyerlustenberger Lachenal Froriep Ltd
    MLL Meyerlustenberger Lachenal Froriep Ltd
  • Article

    Want To Manage Your Private Wealth But Retain Control? Choose A Swiss Private Trust Company

    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.
    SwitzerlandCorporate/Commercial Law
    Dixcart Group Limited
    Dixcart Group Limited
  • Article

    2024 Overview: Key Articles And Insights From Dixcart Switzerland

    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
    SwitzerlandCorporate/Commercial Law
    Dixcart Group Limited
    Dixcart Group Limited
  • Article

    The Duty To Preserve Books According To Swiss Private Law

    SwitzerlandFinance and Banking
    Niederer Kraft Frey AG
    Niederer Kraft Frey AG
  • Article

    Canton Of Zug Supports Corporate Tax Reform

    The cantonal government of Zug has defined the cornerstones for the implementation of Corporate Tax Reform III.
    SwitzerlandTax
    MME Legal | Tax | Compliance
    MME Legal | Tax | Compliance
  • Article

    OECD-BEPS Measures In Swiss Double Tax Treaties - Impact Of The Principal Purpose Test

    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.
    SwitzerlandTax
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    Participation Tax Rues

    The corporate tax systems of most European countries contain rules that provide some form of tax relief on income from participations.
    SwitzerlandTax
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    Safe Harbour Zinssätze 2016 Für Konzerndarlehen

    Die richtige Höhe der Verzinsung von Darlehen zwischen einer Schweizer Gesellschaft und ihren Aktionären oder anderen nahestehenden Personen (z.B. Gruppengesellschaften) ist ein Dauerbrenner.
    SwitzerlandTax
    MLL Meyerlustenberger Lachenal Froriep Ltd
    MLL Meyerlustenberger Lachenal Froriep Ltd
  • Article

    Tax News: Federal Act On Tax Reform And AHV Financing (TRAF) – Approval In The Referendum

    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.
    SwitzerlandTax
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    Implementing The Revised Parent Subsidiary Directive Across The EU

    A striking example of the EU's efforts to accelerate the implementation of anti-base erosion and profit shifting (BEPS) measures is the amended Parent Subsidiary Directive.
    European UnionTax
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    Compliance-Herausforderungen Bei Strukturen Zum Halten Von Vermögenswerten

    Die Regeln hinsichtlich der Offenlegung sind über die Jahre hinweg allgegenwärtig geworden.
    SwitzerlandCorporate/Commercial Law
    Mandaris
    Mandaris
  • Showing 21–40 of 153 results

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