372 results found

To successfully finance a start-up, potential investors and business partners must be convinced of its attractiveness as an investment. An important tool for this is the due diligence process.

In comparison to 2019, which reported a transaction value amounting to USD 127bn, 2020 was quite an unusual year due to the global pandemic accompanied by the uncertainty of the economic impact caused by COVID-19.

On July 24, 2018 the Swiss Federal Tax Authorities issued circular letter no. 44 on the lump-sum taxation of individuals under federal income tax laws.

There are no specific rules in Swiss tax law on securities lending and borrowing ("SLB") or REPO transactions.

What is the relevant legislation relating to tax administration and controversies? Other than legislation, are there other binding rules for taxpayers and the tax authority

Mit der am 1. Januar 2025 in Kraft getretenen Teilrevision des Mehrwertsteuergesetzes wurde die Plattformbesteuerung eingeführt. Sie ergänzt die bereits am 1.

Lo scorso 1° gennaio ha segnato una data, per certi versi, storica nei rapporti tra Svizzera e Italia rispetto alle tematiche fiscali. Dopo oltre tre anni di complessa...

High-net-worth individuals and families from the United Arab Emirates are increasingly exploring relocation to Switzerland's canton of Zug, driven by regional geopolitical developments and the search for long-term stability.

Switzerland's abolition of the imputed rental value (Eigenmietwert) has been widely welcomed as the end of a long-criticised tax burden on homeowners.

Tax issues are one of the most sensitive aspects of international assignments for both the employee and the company. This is because taxes not only influence the cost structure...

OECD minimum tax (15%) has an impact on Switzerland's location advantages: Tax incentives such as the patent box or additional R&D deductions are losing much of their impact, as they would reduce the effective tax rate below 15% and thus trigger a top-up tax.

The assets of a family foundation are subject to inheritance tax, by class of beneficiary (including grand-nephews/nieces at the rate of 25%).

We already saw it coming. Remote work is here to stay - also across national borders. Employees today not only wish to work independently of location...

CONVINUS Global Mobility SUMMIT 2022 - Handouts From Every Session

Every new year brings new laws and changes in the existing laws.

Jede Person hat Anspruch auf Achtung ihres Privat- und Familienlebens, ihrer Wohnung sowie ihres Brief-, Post- und Fernmeldeverkehrs.

These decisions reveal that Zurich tax authorities critically examine the tax domicile of holding companies which have their statutory seat in another canton but do have a close link...