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Switzerland is one of the most attractive business locations globally, thanks to its stable economy, clear legal frameworks, and significant tax advantages.

The Delacroix family, a European high-net-worth family, had spent generations building wealth across various industries, including real estate, private equity, and financial markets.

The Swiss parliament has passed the bill to abolish interest withholding tax on Swiss bonds and certain credit agreements as well as securities transfer stamp tax on shares of 10% and Swiss debt instruments.

In its decision of 28 February 2018 (A-7299/2016), the Federal Admin-istrative Court had to deal with the eligibility for refund of the Swiss withholding tax levied on a divi-dend paid to an Irish group com-pany.

Cross-border commuters are an integral part of the workforce for many companies located in the tri-border area of Germany, France, and Switzerland.

Recent events around the world, including the covid pandemic and major wars, mean that stability, security and reputational issues have become even more important

Die Erstellung der Lohnabrechnung für Mitarbeitende ist bereits im Alltag mit einigen Herausforderungen verbunden. Für Mitarbeitende, welche quellensteuerpflichtig sind, kommen noch weitere Aspekte hinzu.

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.

Interest rates on intra group loans are a recurring topic. The Swiss Federal Tax Administration (FTA) publishes safe harbour interest rates on an annual basis in advance.

After several years of protracted negotiations, on 23 December 2020, Switzerland and Italy signed both a new agreement on the taxation of frontier workers ("2020 Agreement") and a new protocol amending the 9 March 1976 Double Tax Treaty.

The establishment and operation of Alternative Investment Funds ("AIFs") (and their managers) is governed by the Federal Act on Collective Investment Schemes of 23 June 2006

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...

Trusts have been around since the 12th century, starting in England and spreading to many legal systems worldwide, including those based on Common Law and Civil Law.

The securitization market in Switzerland is currently characterized by a stable yet cautious environment, driven by both domestic and global economic and political factors.

Historically, Swiss companies have enjoyed a zero tax regime for capital gains and dividend income.