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Schweiz: Unternehmenssteuerreform III —das Schweizer Parlament verabschiedet das Reformpaket

L'obiettivo dichiarato dell'iniziativa popolare 99% consiste nell'ottenere una maggiore giustizia sociale tramite un'imposizione più alta del reddito da capitale. L'iniziativa è motivata

One particular aspect is without doubt "overlapping" taxation, which grants Germany unilateral taxation advantages.

Switzerland stands out as an ideal location for setting up a business, due to its economic and political stability, favourable tax rates, and central European location.

Bei verspäteter Zahlung der Direkten Bundessteuer, welche zwischen dem 1. März 2020 und dem 31. Dezember 2020 fällig wird, ist für diese Zeit kein Verzugszins geschuldet.

Many Turkish individuals and corporations have substantial banking assets abroad, particularly in Switzerland.

The preparation of a salary certificate for short-term assignees from Switzerland can pose a variety of legal, tax, and administrative challenges.

Switzerland is an incredibly attractive jurisdiction for international companies and high net worth individuals, seeking stability (political and economic).

For many companies, sending a manager abroad is a strategic instrument for transferring know-how internationally and strengthening local structures.

The Swiss Federal Supreme Court has clarified that the one-year limitation period to file a forced-heirship reduction claim (Herabsetzungsklage) against the recipient of a lifetime gift...

Common Reporting Standard ("CRS") is a global standard for the automatic exchange of tax and financial information which was developed by the Organization for Economic Cooperation and Development ("OECD").

Als Fundament für die weiterführenden Überlegungen wird im ersten Teil dieser Beitragsreihe auf verschiedene Begriffe im Kontext Big Data eingegangen,...

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

The Supreme Court has severely limited the scope of application of intercompany financing safe harbor rules.

In Switzerland, foreign wealthy families often benefit from special tax deals: lump-sum taxation or forfait fiscal in French.

In Switzerland, any business with an annual revenue of at least CHF 100,000 is required to register for Value Added Tax (VAT). Choosing the right VAT method when establishing your business can be a critical decision.

Based on published finalized version of the Swiss VAT ordinance, entering into force as of 1 January 2025, the Swiss Federal Tax Administration (SFTA) has published its draft guidance...