Given the size of the Swiss pension fund market, it presents a highly attractive opportunity for non-Swiss fund sponsors – especially as Swiss pension funds increasingly seek international diversification.

Im Rahmen von Mitarbeitereinsätzen ist die Payrollabteilung ebenfalls immer involviert. Für die Payrollabteilung führt dies zu einer Reihe von Herausforderungen, damit die Abrechnung zum einen die...

With effect from March 31, 2024, Bulgaria and Romania will partially join the European Schengen area. At the same time, border controls on air and sea traffic between Bulgaria...

Are the incentives aligned correctly? The choice of employee participation is crucial for the success of your company - Part 2

Neuere Entwicklungen im Recht der beruflichen Vorsorge...

Swiss occupational benefit plans – a pillar of the Swiss social security system – are increasingly outsourcing portfolio management responsibilities to investment professionals, including "foreign" managers.

On 15 June 2018, the Swiss parliament adopted the Swiss Financial Services Act (FinSA) and the Swiss Financial Institutions Act (FinIA).

In the procedure for a residence permit in Switzerland, a visa requirement previously applied to all third-country nationals wishing to settle in Switzerland.

Labour and Employment Comparative Guide for the jurisdiction of Switzerland, check out our comparative guides section to compare across multiple countries

La réforme AVS 21 est entrée en vigueur le 1er janvier 2024. Elle entraîne une flexibilisation de l'âge de la retraite du 2e pilier.

Labour and Employment Comparative Guide for the jurisdiction of Switzerland, check out our comparative guides section to compare across multiple countries

Switzerland does not grant residence simply because a non-EU/EFTA national is wealthy and wishes to retire here. Substantial assets may support an application, but they do not replace the need to show genuine retirement, special personal ties to Switzerland, no gainful activity and a credible Swiss residence plan.

As per 1 January 2023 there are only few changes in the taxation of individuals in Switzerland. None of them is worth mentioning in this article.