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There are no specific rules in Swiss tax law on securities lending and borrowing ("SLB") or REPO transactions.

What is the relevant legislation relating to tax administration and controversies? Other than legislation, are there other binding rules for taxpayers and the tax authority

This article considers several questions that we are frequently asked regarding Swiss companies.

Switzerland is an attractive jurisdiction to start and operate a business, as a location for individuals and for family protection and safety.

We already saw it coming. Remote work is here to stay - also across national borders. Employees today not only wish to work independently of location...

CONVINUS Global Mobility SUMMIT 2022 - Handouts From Every Session

Every new year brings new laws and changes in the existing laws.

So called Initial Coin Offerings ("ICO") as a new fundraising mechanisms in which new projects sell their underlying crypto tokens in exchange ...

Swiss voters refused to give up a 152-year-old tax break for rich foreigners in Geneva and other wealthy areas that the government says helps the economy.

Mit der am 1. Januar 2025 in Kraft getretenen Teilrevision des Mehrwertsteuergesetzes wurde die Plattformbesteuerung eingeführt. Sie ergänzt die bereits am 1.

Lo scorso 1° gennaio ha segnato una data, per certi versi, storica nei rapporti tra Svizzera e Italia rispetto alle tematiche fiscali. Dopo oltre tre anni di complessa...

Vor dem Hintergrund eines kürzlich ergangenen Entscheids des Bundesgerichts beleuchtet dieser Beitrag die Frage, ob ein Unternehmen die Kirchensteuer zu entrichten hat.

Art. 20 Abs. 2 VStG sieht seit dem 15. Februar 2017 vor, dass bei Dividendenausschüttungen und geldwerten Leistungen im inländischen und grenzüberschreitenden Konzernverhältnis das Meldeverfahren zwingend zuzulassen ist.

Switzerland is an enchanting country, blessed with spectacular hiking and skiing trails, beautiful rivers and lakes, picturesque villages, Swiss festivals throughout the year

On May 5, 2015 the Swiss Federal Supreme Court held a public hearing about two cases relating to the reclaim of Swiss withholding tax in connection with arbitrage cases and issued its long awaited decisions.

OECD minimum tax (15%) has an impact on Switzerland's location advantages: Tax incentives such as the patent box or additional R&D deductions are losing much of their impact, as they would reduce the effective tax rate below 15% and thus trigger a top-up tax.

Bei erfolgreichen Unternehmensverkäufen sind Zahlungen des Verkäufers an ausgewählte Mitarbeitende häufig anzutreffen