372 results found

Homeoffice ist innert kurzer Zeit zu einem nicht mehr wegzudenkenden Bestandteil der Arbeitswelt geworden. Im internationalen Verhältnis kann Homeoffice Auswirkungen auf das Besteuerungsrecht und die sozialversicherungsrechtliche Unterstellung haben.

Zwei kürzlich ergangene Bundesgerichtsentscheide (6B_93/2024 und 6B_90/2024, beide vom 3. Februar 2025) untermauern unsere Wahrnehmung, dass das Steuerstrafrecht zunehmend an Bedeutung gewinnt.

In a recent decision, the SFSC ruled that a Swiss regulated and tax-exempt pension fund is entitled to reclaim Swiss federal withholding tax deducted from dividends of publicly traded shares of Swiss companies.

On 8 March 2026, Swiss voters approved the Federal Act introducing individual taxation, with 54.3 % voting in favour. This marks a fundamental shift in the taxation of individuals: going forward, all persons...

At first glance, the utilization of tax losses appears straightforward: losses may be offset against future profits.

A Swiss company is looking for a qualified employee for the position of "VP of Software Development International". The search for suitable candidates proves to be tough and lengthy.

Der automatische Informationsaustausch (AIA) bezweckt den automatischen Austausch von Informationen über Finanzkonten zur Vermeidung von grenzüberschreitender Steuerhinterziehung.

Since 2002, we have been your partner for all topics related to "Global Mobility".

Kuwait has resumed issuing expat family visa. End of January 2024 the Ministry of Interior announced that applications for family visas for foreigners...

On June 28, 2025, the G7 issued a joint statement that marked a shift in the global tax landscape. The agreement, reached just days earlier between...

What are the tax-approved interest rates for intra-group financing for the year 2023 and what factors determine their level?

Dieser Leitfaden soll schweizerischen und internationalen Unternehmen, welche die Ausgabe von Anleihen auf dem Schweizer Markt (oder auf dem EUR-Markt durch Schweizer Emittenten)...

In the case of loans and advances, (hereinafter "loans") granted within a group of companies or between a company and a related party, e.g. a shareholder...

Le droit suisse des fondations a été adapté à plusieurs reprises au cours des dernières années. Des réformes importantes ont toutefois échoué. Claudia Blanc Vanek, responsable Fiscalité & Droit chez Expertsuisse, s'est...

In breve tempo, il telelavoro è diventato una parte irrinunciabile nel mondo del lavoro. Esso, nel contesto delle dinamiche internazionali, può avere delle ripercussioni sul diritto fiscale e sull'assoggettamento al diritto delle assicurazioni sociali.

In 2023, inflation, high interest rates, geopolitical tensions and market uncertainty posed significant challenges to deal activity in Switzerland. These factors led to longer deal processes and added complexity in deal...

The Swiss Federal Court decision 9C_643/2022 of July 24, 2023 has an interesting impact on the deduction of lump-sum professional expenses that can be claimed in Swiss tax returns for persons who perceived a representation allowance as part of their remuneration.