Due to the COVID-19-pandemic, many companies are increasingly confronted with the wishes of their employees to work remotely from abroad for an extended period.

Switzerland as a source state levies withholding taxes mainly on profits distributions and interests paid on bonds and banking deposits.

Zwei kürzlich ergangene Bundesgerichtsentscheide (6B_93/2024 und 6B_90/2024, beide vom 3. Februar 2025) untermauern unsere Wahrnehmung, dass das Steuerstrafrecht zunehmend an Bedeutung gewinnt.

In the case of loans and advances, (hereinafter "loans") granted within a group of companies or between a company and a related party, e.g. a shareholder...

What are the tax-approved interest rates for intra-group financing for the year 2023 and what factors determine their level?

Il 16 giugno 2017, l'Assemblea federale ha approvato la Legge sullo scambio automatico internazionale delle rendicontazioni Paese ...

Corporate Tax Comparative Guide for the jurisdiction of Switzerland, check out our comparative guides section to compare across multiple countries

Il était question dans le premier arrêt (6B_90/2024) d'une soustraction d'impôt reprochée au comptable interne d'une entreprise et, dans le second arrêt (6B_93/2024)...