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In Switzerland, setting up a non-profit association or foundation may allow for complete exemption from income and capital taxes. However, this tax privilege is neither automatic nor unconditional.

With being viewed as a tax resident in Argentina, the tax liability will arise on the worldwide income.

Les éléments principaux du projet fiscal ("PF 17") sont essentiellement ceux de la réforme de limposition des entreprises III ("RIE III") ...

With effect from September 1, 2024, the Walloon Region has significantly relaxed the regulations for work permits.

En cas d'activité à l'étranger d'un collaborateur, il convient de respecter les dispositions impératives du droit du travail applicable sur le lieu de travail. Les dispositions étrangères en matière de visa et d'entrée...

The Australian government has restricted the regulations for subclass 400 visas. Recently, caseworkers will now scrutinize applications more closely if the length of stay exceeds three months...

Individuals are residents for tax purposes in Switzerland when they have their tax domicile or tax residence in Switzerland.

Senior executives within the meaning of Art. 15 para. 4 of the DTA Switzerland-Germany are specially taxed

Companies undergoing financial restructuring often focus on balance sheet repair and liquidity preservation. Yet the tax consequences of restructuring measures can be just as significant as their corporate law effects. Depending on how contributions, debt waivers or recovery rights are structured and recorded in the accounts, the same economic outcome may trigger different consequences for corporate income tax, issuance stamp tax and capital contribution reserves.

Navigating the complexities of dividend withholding tax (WHT) is crucial for U.S. multinational enterprises (MNEs) investing in Switzerland and the Netherlands.

Il était question dans le premier arrêt (6B_90/2024) d'une soustraction d'impôt reprochée au comptable interne d'une entreprise et, dans le second arrêt (6B_93/2024)...

Swiss lump-sum taxation is often described as if Switzerland offered a fixed annual tax package for wealthy foreign residents. This is misleading. In legal terms, taxation according to expenditure is a method for calculating a taxable base. It is not a flat fee, a separate tax rate or a Swiss residence permit. The real annual cost is usually driven by the highest relevant calculation input, not by the lowest published minimum.

Dieser Newsletter ist die Fortsetzung unserer Serie von Publikationen, welche Ihnen den Durchblick auf der Baustelle „MWST“ vermitteln soll. Unser Newsletter informiert Sie über den neuesten Stand.

Among the distinctive features of the Swiss tax system is a particular regime designed for affluent foreign individuals who relocate to Switzerland.

Switzerland's direct tax system functions at three jurisdictional levels. In addition to Federal income taxes, the 26 Cantons (States) and the more than 2,500 communes (municipalities) levy their own income taxes.

Weekly global mobility alert covering immigration reforms in Estonia, Philippines work permit centralization, and Qatar's Qatarization developments for June 2026.

Le home office est devenu en peu de temps un élément incontournable du monde du travail. Dans les relations internationales, le home office peut avoir des conséquences sur le droit d'imposition et l'assujettissement aux assurances sociales.