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The referendum period for extending the Swiss tax loss carryforward period expired on 17 April 2026 without a referendum being called. As a result, the corresponding legislative amendments to the Federal Direct Tax...

In Switzerland, individuals and legal entities are taxed at the federal as well as at the cantonal and municipal levels.

Die Eidgenössische Steuerverwaltung (ESTV) veröffentlichte am 6. und 7. Februar 2023 die beiden für das Steuerjahr 2023 gültigen Rundschreiben zu den steuerlich anerkannten Zinssätzen für Vorschüsse...

Im Vorfeld der Einführung des automatischen Informationsaustauschs mit Bezug auf Finanzkonten rang sich manch einer dazu durch, seine bis anhin nicht deklarierten Vermögenswerte im Ausland gegenüber.

The OECD/G20 global minimum tax (Pillar 2) has fundamentally altered how tax-based business location incentives function for multinational enterprises. The January 2026 Administrative Guidance introduces the "Substance-based Tax Incentive Safe Harbour" framework, creating new opportunities through Qualified Tax Incentives (QTIs) that may preserve economic benefits of certain tax incentives under Pillar 2 rules, though with important limitations tied to substance requirements.

Switzerland is on its way towards the Automatic Exchange of Information. The AEOI will lead to the transmission of sets of data from a reporting financial institution (e.g. a bank) to the domestic tax authority.

Does the phrase "the heralded revolutions are not taking place" also apply to Swiss VAT? Didn't the discussion to revise VAT law begin with the simplifying notion of a uniform VAT rate?

Per 1. Januar 2024 trat die von Volk und Stände angenommene Reform zur Stabilisierung der AHV in Kraft.

Der durch die Veräusserung von Vermögenswerten erzielte Kapitalgewinn ...

The Capital Contribution Principle is a new regulation in Swiss tax law that came into force on 1 January 2011. It replaced the Nominal Value Principle.

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In einem zweiten Teil wird die Besteuerung der Ausschüttung von Reserven aus Kapitaleinlagen in Deutschland nach aktueller Rechtslage beleuchtet (Ziff. 3.1).

After a controversial political debate, the Swiss voters have decided to reject the popular initiative to introduce a federal inheritance tax with a vast majority of 71.7% in the popular vote of 14 June 2015.

ON 6 AND 7 FEBRUARY 2023, THE SWISS FEDERAL TAX ADMINISTRATION (SFTA) PUBLISHED TWO UPDATED CIRCULARS RELATING TO INTEREST RATES RECOGNISED FOR TAX PURPOSES...

On 29 and 30 January 2024, the Swiss Federal Tax Administration (SFTA) published two updated circulars relating to interest rates recognised for tax purposes...

Various federal legal laws encourage saving in the form of occupational pension plans. In this context, not only the paying-in professionals benefit from tax advantages...

When establishing any kind of business in Switzerland, the first – sometimes only – suggestion made to entrepreneurs by their financial or fiduciary advisers is to set up a joint stock company.