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Die Schweiz ist beliebt als Domizil für internationale Profisportler. Namhafte Sportgrössen, darunter unter anderem aktive und ehemalige Tennisspieler sowie Formel-1-Fahrer, haben ihren Lebensmittelpunkt in der Schweiz.

Switzerland will hold a referendum vote on 13 February 2022 addressing whether its equity stamp tax of 1% will be abolished.

Multinational enterprises that have subsidiaries or permanent establishments (constituent entities") in at least two different countries will fall within the scope of minimum tax...

On 29 and 30 January 2024, the Swiss Federal Tax Administration published the 2024 editions of the two circulars on safe harbour interest rates.

Originally, the Protocol was negotiated and signed by Switzerland and the USA on 23 September 2009 in order to revise their 1996 DTA.

Modification de régime matrimonial et droits de donation: danger méconnu planant au-dessus des contribuables genevois actuellement ou précédemment imposés d'après La dépense.

On 22 December 2023, the Swiss Federal Council decided to implement the QDMTT under the OECD Global Anti-Base Erosion Rules (GloBE Rules; Pillar 2) as of 1 January 2024.

The Swiss Federal Tax Authorities have changed their guidelines for filling-in salary certificates for 2016 and the years to come, and they have thereby subtly included an increase of tax.

On 29 and 30 January 2026, the Federal Tax Administration (FTA) published two circulars valid for the 2026 tax year on tax-recognised interest rates for advances and loans...

Heute hat die Stimmbevölkerung der Einführung der OECD/ G20-Mindeststeuer in der Schweiz zugestimmt. Mittels einer Verfassungsänderung wurde die Grundlage geschaffen, Gewinne von Schweizer...

The ordinance contains the Federal Council's implementing provisions for the Federal Act on the International Automatic Exchange of Information in Tax Matters (AEOI Act).

Presentation of current developments in the foundation sector...

As expected, the controversial Juso "Future Initiative" was rejected in today's public vote. The proposal sought to introduce a new federal tax of 50% on inheritances and gifts exceeding CHF 50 million...

Having been on the grey list of tax havens for almost two years, Switzerland has finally been removed from the said list.

Kellerhals Carrard advised Spitäler Schaffhausen on a complex financing transaction involving a CHF 60 million subordinated credit agreement with Canton Schaffhausen and a CHF 100 million syndicated credit facility led by Zürcher Kantonalbank. The transaction enables the hospital to finance the renewal and development of its infrastructure following voter approval in a 2025 referendum.

On 29 and 30 January 2024, the Swiss Federal Tax Administration (SFTA) published the safe harbour interest rates for the year 2024. The rates apply to intra-group loans denominated in Swiss Francs and foreign currencies as of 1 January 2024.

The SSK and the SFTA have for the first time published a comprehensive article on the topic of "transfer pricing". Below you will find a brief overview.