Many changes to the VAT Law have been planned and discussed for a long time. These changes should actually have become effective on 1 January 2016.

Was als beruflicher Grund anerkannt ist, wurde bisher von beiden Staaten sehr un-terschiedlich beurteilt.

The establishment and operation of Alternative Investment Funds ("AIFs") (and their managers) is governed by the Federal Act on Collective Investment Schemes of 23 June 2006

Liegenschaften werden oft mit finanzieller Hilfe der Eltern gekauft.

The Swiss parliament has passed the bill to abolish interest withholding tax on Swiss bonds and certain credit agreements as well as securities transfer stamp tax on shares of 10% and Swiss debt instruments.

Important news from the Value Added Tax (VAT) department: The Swiss Federal Tax Administration (SFTA) changed the VAT practice regarding the qualification of native tokens with governance function.

Within the framework of the lump-sum taxation regime, Switzerland offers certain individuals the opportunity to be taxed based on their annual living expenses instead of their worldwide income and wealth.

Last weekend the people in the canton of Berne voted on whether to abolish the lump sum taxation.

Switzerland will introduce the international spontaneous exchange of information in tax matters into domestic legislation on the basis of the signed Convention on the MAC.

In its decision of 28 February 2018 (A-7299/2016), the Federal Admin-istrative Court had to deal with the eligibility for refund of the Swiss withholding tax levied on a divi-dend paid to an Irish group com-pany.

In the EU no member state prior approval is required to operate an e-commerce business under the e-Commerce Directive (2000).

In today's globalized workforce, companies frequently assign employees on short-term international assignments to meet project needs, transfer knowledge, or support market expansion.

Trusts have been around since the 12th century, starting in England and spreading to many legal systems worldwide, including those based on Common Law and Civil Law.

Switzerland is an attractive jurisdiction for the location of a company for several reasons, as detailed in the Dixcart Swiss Company Jurisdiction Note.

Das Kantonale Steueramt Zürich hat am 2. Oktober 2024 eine Praxismitteilung veröffentlicht, in welcher neue Voraussetzungen für die steuerliche Anerkennung der Teilpensionierung festgelegt werden.

Over the years, several different compensation methods have been developed to determine the salaries companies offer their employees who are being sent on long-term international assignments.

Today, the Swiss Parliament passed the revision of the Private International Law Act ("PILA"), which has been under discussion for several years.

Three law professionals from meyerlustenberger, Switzerland, speak to Acquisition International about business in Switzerland, it’s taxation strategy and what attracts foreign investment to the country.

The securitization market in Switzerland is currently characterized by a stable yet cautious environment, driven by both domestic and global economic and political factors.

Cross-border commuters are an integral part of the workforce for many companies located in the tri-border area of Germany, France, and Switzerland.