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Demand for new condominiums remains strong. But the planning and construction phases are riddled with tax pitfalls – my article highlights three red flags from a developer's perspective.

Swiss tax law offers limited statutory guidance on when income is deemed realized for tax purposes, relying instead on principles developed through Federal Supreme Court case law. This analysis examines recent judicial decisions that clarify the critical distinction between the normative approach (taxation upon acquisition of a definitive right) and the positive approach (taxation upon actual payment when recovery is uncertain), with particular implications for cross-border situations and taxpayer relocatio

Die Umsetzung der STAF auf kantonaler Ebene stellt für den Kanton Tessin eine nicht unerhebliche Herausforderung dar, insbesondere weil das Tessin traditionell zu den Kantonen mit den höchsten...

The Swiss Federal Tax Authorities have changed their guidelines for filling-in salary certificates for 2016 and the years to come, and they have thereby subtly included an increase of tax.

Start-ups often do not have the financial means to pay salaries that meet market standards.

Switzerland's implementation of individual taxation reforms faces significant delays, with the new system now scheduled to take effect in 2032 rather than the originally planned timeline. This postponement raises questions about the country's tax policy direction and what factors are driving the extended implementation period.

In late September 2014, the Swiss Federal Council started the formal consultation process regarding draft legislation on a comprehensive reform of corporate taxation.

The SSK and the SFTA have for the first time published a comprehensive article on the topic of "transfer pricing". Below you will find a brief overview.

After publishing a summary on transfer pricing rules in Switzerland (TP Paper), the SFTA has now published a website notably including a rather extensive Q&A on selected Swiss transfer pricing topics.

Those following Switzerland's TP 17 will note that not much has changed since the draft that was put out for public consultation.

Untemehmer können sich grundsätzlich das BVG-Vorsorgekapital auszahlen lassen, wenn sie eine selbständige Erwerbstätigkeit aufnehmen.

Record numbers of millionaires are relocating internationally as governments raise taxes and political uncertainty grows. Dr. Alexander Schiemenz of LINDEMANNLAW discusses the factors driving this unprecedented exodus and explains why Switzerland continues to be the preferred destination for high-net-worth individuals seeking stability and legal certainty.

Lump-sum taxation, or "taxation according to expenditure", is a Swiss tax regime that continues to draw international attention.

The proposal has the title "An End to Tax Privileges for Millionaires" and the aim is to abolish lump sum taxation in Switzerland at federal and cantonal level.

The Swiss Federal Supreme Court ruled that criminal fines and other financial penalties are not income tax deductible, as they do not constitute a justified business expense.

A law published 16 May 2007 introduces a European-style participation exemption regime in Russia. Under the new regime, which comes into effect on 1 January 2008, dividends received by Russian parent companies from qualifying participations will be exempt from tax.

Interest rates on intra group loans are a recurring topic. The Swiss Federal Tax Administration (FTA) publishes safe harbour interest rates on an annual basis in advance.