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  • Article

    Tax Decision On Total Return Swaps – How Will Derivatives Market Take It?

    On May 5 2015 the Federal Supreme Court rendered its long-awaited decision on a withholding tax reimbursement claim related to total return swaps.
    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

    2025 Swiss Safe Harbour Interest Rates For Intra-Group Loans – EUR And USD Rate Remain Unchanged, GBP Rate Increased

    On 27 and 28 January 2025, the Swiss Federal Tax Administration (SFTA) published the safe harbour interest rates for the year 2025.
    SwitzerlandTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    2026 Swiss Safe Harbour Interest Rates For Intra-group Loans – EUR Rate Remains Unchanged, GBP And USD Rate Decreased

    On 29 and 30 January 2026, the Swiss Federal Tax Administration (SFTA) published the safe harbour interest rates for the year 2026.
    SwitzerlandTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Tax Notes: Sale of Shell Companies

    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?
    SwitzerlandTax
    PrimeTax AG
    PrimeTax AG
  • Article

    Handling A1 And Certificate Of Coverage (CoC) For Foreign Workers In Switzerland: Practical Examples And Challenges

    The employment of foreign workers in Switzerland has become a common practice, not only in recent years.
    SwitzerlandEmployment and HR
    CONVINUS
    CONVINUS
  • Article

    Total Return Swaps – Bundesgericht Schützt Eidgenössische Steuerverwaltung (EStV) Und Verweigert Rückerstattung Von Verrechnungssteuern

    Das Urteil aus Lausanne hat grosse Tragweite für den schweizerischen und internationalen Derivatmarkt.
    SwitzerlandFinance and Banking
    MLL Meyerlustenberger Lachenal Froriep Ltd
    MLL Meyerlustenberger Lachenal Froriep Ltd
  • Article

    International Debt Financings Of Swiss Headquartered Groups Become Even More Attractive

    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.
    SwitzerlandFinance and Banking
    Prager Dreifuss AG
    Prager Dreifuss AG
  • Article

    Revision Of The Swiss Corporate Law: Federal And Cantonal Tax Laws

    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.
    SwitzerlandTax
    ALTENBURGER LTD legal + tax
    ALTENBURGER LTD legal + tax
  • 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 Notes - April 24, 2019

    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.
    SwitzerlandTax
    PrimeTax AG
    PrimeTax AG
  • Article

    Tax Notes - August 28, 2019

    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.
    SwitzerlandTax
    PrimeTax AG
    PrimeTax AG
  • Article

    Swiss Guarantees And Securities

    Generally, interest paid on loans are not subject to Swiss Withholding Tax ('WHT'). Interest on bonds and bank interest, however, are subject to 35% Swiss WHT
    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

    Actively Managed Certificates And Swiss Tax Pitfalls

    Actively Managed Certificates (AMCs) are structured financial instruments that allow investors to access a professionally managed, dynamically adjusted portfolio through a single, tradable security.
    SwitzerlandTax
    Lindemann Rechtsanwälte
    Lindemann Rechtsanwälte
  • Article

    Deduction Of Swiss Withholding Tax On Foreign Payroll In Practice

    Employees, who have an employment contract with a Swiss company but live abroad and mainly work there, are generally subject to tax at their place of residence and work.
    SwitzerlandTax
    CONVINUS
    CONVINUS
  • Article

    The Challenges Of Withholding Tax Calculation

    Preparing payroll for employees is already associated with several challenges in everyday operations. For employees who are subject to withholding tax, additional aspects must be considered.
    SwitzerlandTax
    CONVINUS
    CONVINUS
  • Article

    Swiss Withholding Tax: New Flexible Administrative Practice For Non-Swiss Bonds Issued Under Swiss Parental Guarantee

    A practice note published by the SFTA on 5 February 2019 adopts a highly welcome loosening of the conditions under which bonds/debentures ...
    SwitzerlandTax
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    Immigration To Switzerland – Legal And Tax Considerations

    Switzerland continues to attract internationally mobile professionals, entrepreneurs, and investors, drawn by its political stability, strong legal framework, and favourable tax environment.
    GlobalCorporate/Commercial Law
    Dixcart Group Limited
    Dixcart Group Limited
  • Article

    An Introduction To Banking & Finance (Foreign Expertise)

    Inflationary pressures observed worldwide in 2022 and 2023 appear to have eased as inflation rates in advanced and emerging economies have halved on average, whereas in Switzerland it now stands at 1.4%.
    SwitzerlandTax
    Loyens & Loeff
    Loyens & Loeff
  • Showing 21–40 of 181 results

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