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Neu kann auf Antrag des Stifters oder aufgrund dessen Verfügung von Todes wegen die Organisation der Stiftung (auch in wesentlichen Punkten) verändert werden.

As Switzerland's first QDMTT assessments arrive following the 30 June 2026 filing deadline, taxpayers face complex interpretive questions around the GloBE Model Rules. With no prior Swiss court rulings on Pillar Two matters, this analysis examines the procedural pathways and substantive grounds available for challenging disputed positions, from cantonal objections through federal administrative and supreme court appeals.

For many years, Ticino was among the only Cantons interpreting Federal tax legislation by not allowing professional expenses tax deductions to executives...

In decision 9C_606/2025 of 24 February 2026, the Swiss Federal Supreme Court held that interest expenses on acquisition debt transferred to a target company through a downstream merger are not deductible where they lack a direct nexus to the target’s own business activity.

Switzerland, known for its robust financial sector and banking secrecy laws, has also established a stringent framework for tax compliance.

Transfer pricing, the pricing of goods, services, and intangibles between related entities, has always been a significant concern for multinational enterprises...

U.S. taxpayers continue to analyze and adapt to the new international taxation regimes introduced by the Tax Cuts and Jobs Act (TCJA) ...

Der Bundesrat hat an seiner Sitzung vom 29. Januar 2025 die Vernehmlassungsvorlage zum Entlastungspaket 27 verabschiedet. Das Vernehmlassungsverfahren dauert bis zum 5. Mai 2025.

In connection with the international pressure on the Swiss corporate tax location, especially in relation to the Cantonal exemption of income for holding companies as well as the status...

Unlike many countries, Switzerland does not levy an interest withholding tax on interest paid on private and commercial loans (including on arm's length inter- company loans).

In this episode of VAT Talks we had the opportunity to discuss Swiss Taxation on NFTs with Cyrill Diefenbacher...

With the aim of combating tax avoidance and evasion, which have a direct impact on the functioning of the internal market, the European Commission adopted on 22 December 2021 a Proposal for a Directive laying down rules to prevent the abusive use of "shell entities" for tax purposes.

Im vorliegenden Beitrag werden zwei Bundesgerichtsentscheide thematisiert, welche während des Berichtszeitraums von Januar bis Juni 2020 ergangen sind.

In 2018, Switzerland will start executing the Automatic Exchange of Information (AEOI) since it will, for the first time, be transmitting to other countries the data collected from Swiss financial institutions...

The journey of a startup, particularly in the life sciences sector, is a thrilling yet complex venture, characterized by the need for substantial capital in the initial stages.

On 14 January 2015, the Swiss Federal Council opened consultations on two draft laws on the international exchange of information in tax matters.

The SFTA published the much anticipated draft version for the Guideline: Standard for the Automatic Exchange Of Information with regard to financial accounts - Common Reporting Standard.

The Swiss withholding tax is a pivotal aspect of Switzerland's taxation system, particularly for foreign investors. This tax is levied on various types of income originating in Switzerland...