With the growing acceptance of remote work, companies are increasingly looking for - and finding - qualified workers abroad. In this context...

The change in the work environment has been tremendous in the past years (not least due to the pandemic).

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%.

The amount of outbound and inbound M&A transactions continued to grow in 2018. The record-breaking 493 transactions involving Swiss companies and investors were reported

In our July 2018 newsletter, we looked at the new Swiss VAT obligations for the e-commerce business that were to come into force from 1 January 2019.

In practice, the question sometimes arises as to whether intercantonal double taxation must be accepted or how it can be tackled. The following ruling by the Federal Supreme Court dates back to last year.

Switzerland still offers foreigners the possibility of paying tax essentially based on their living expenses rather than their actual income.

In a referendum held on 18 June 2023, the Swiss people approved a constitutional amendment implementing a minimum taxation of the net annual profit of multinational groups of companies, operating in Switzerland.

Am 4. Dezember 2019 hat die Eidgenössische Steuerverwaltung ("ESTV") ihre bestehende Praxis betreffend die...

As mentioned in our briefing in February 2023, an extraordinary tax regime had been in place since June 2020 between Italy and Switzerland regarding the tax treatment of frontier...

Art. 20 para. 1 of the Swiss Value Added Tax Act (VATA) provides that: "a supply is deemed to be made by the person who appears to the outside...

Reviewing tax assessments is crucial for both private individuals and businesses. Errors or overlooked details can result in significant financial burdens and create legal risks.

Der Bundesrat hat die revidierte Verordnung über die Gewährung von Steuererleichterungen im Rahmen der Regionalpolitik (Bundesratsverordnung) verabschiedet und auf den 1. Juli 2016 in Kraft gesetzt.

Die Steuererklärungssaison naht. Was dem einen oder anderen Kopfschmerzen verursachen mag, lässt andere unberührt; sie vertrauen ihre Buchhaltung und/oder die Erstellung ihrer Steuererklärung einem.

Known as Corporate Tax Reform III, it will see an end to preferential cantonal tax regimes and certain federal tax regimes.

The Swiss Parliament adopted on September 28, 2018, a new corporate tax regime to be applicable as per January 1, 2020. This legislation will be most probably subject to a nationwide popular referendum in spring 2019.

The signing ceremony marks an important milestone in the international tax agenda and brings us closer to the goals defined in the BEPS Action Plan.

Switzerland is one of the most attractive business locations globally, thanks to its stable economy, clear legal frameworks, and significant tax advantages.