751 results found

The Swiss Value Added Tax Act (VATA) has been partially revised and this brings changes, some of which will already come into effect on 1 January 2018.

Die Schweiz hat im Rahmen der "Weissgeld"-Strategie verschiedene Massnahmen getroffen, um im internationalen Umfeld kompatibel zu bleiben. Dazu gehört u.a. auch der Beitritt zum Übereinkommen des Europarates und der OECD...

Das Kreisschreiben Nr. 32 der ESTV (KS 32) führt in Ziff. 4.1.1.1.a Folgendes zur Behandlung von Forderungsverzichten aus: "Forderungsverzichte durch...

Swiss corporate tax reforms I and II In the first iteration of its corporate tax overhaul (CTR I), Switzerland introduced various measures to improve its reputation as an attractive jurisdiction

Im Rahmen der laufenden Erbrechtsrevision soll neben einer in der nächsten Zeit erwarteten Senkung der Pflichtteile zugunsten einer grösseren Planungsflexibilität des Erblassers mittelfristig auch die Unternehmensnachfolge ...

Der viel diskutierte «Giacometti-Entscheid » des Zürcher Verwaltungsgerichts vom 9. Mai 2012 (publiziert in SR.2011.00019) hat Kunst-Sammlern, -Liebhabern und -Experten in der Schweiz deutlich gemacht...

Switzerland has long been known for its expertise in international wealth management sector, its commitment to professional confidentiality and commercial competence, and its economic, political and legal stability, providing a solid foundation for families wishing to establish a Trust and a Family Office.

The jurisdiction of Switzerland offers numerous advantages.

Seit dem 1. Januar 2024 regelt das Bundesgesetz über die berufliche Alters-, Hinterlassenen- und Invalidenvorsorge vom 15. Juni 1982 (BVG) in Art. 13a und 13b ausdrücklich die Bedingunge...

Switzerland is a very attractive place of residence taxwise for EC nationals.

Bitcoin, tokens, ICO, blockchain, mining - Terms related to crypto currencies are on everyone's lips. However, there are many open questions and uncertainties...

As of February 1, 2024, the Canton of Zurich has relaxed its practice on the tax exemption for charitable institutions, making Zurich a more attractive jurisdiction in particular for foundations.

Convertible loans are a cornerstone of early-stage financing as they provide Swiss start-ups with quick access to new capital while postponing the often difficult and lengthy company valuation to a later date.

On 23 November 2016, the Swiss Federal Council adopted the dispatch on the Multilateral Agreement on the exchange of Country-by-Country Reports (CbCRs) and draft federal implementing legislation.

In a landmark ruling (9C_606/2025, 24 February 2026), the Swiss Federal Supreme Court has for the first time directly addressed the deductibility of interest following a debt push-down in a leveraged buy-out...

The distinction between "private wealth administration" and "self employment" is crucial for the tax consequences on capital gains realized by Swiss sellers in M&A deals.

The Geneva Tax Administration (Administration fiscal cantonale - AFC) recently published a change in its tax practice regarding employee incentive plans (EIPs).