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The assets of a family foundation are subject to inheritance tax, by class of beneficiary (including grand-nephews/nieces at the rate of 25%).

The Swiss domestic bond market virtually died after the Swiss Federal Stamp Tax Act came into force back in 1973, but the new tax regulation came into force on March 1, 2012 is expected to boost the Swiss bond market.

Switzerland has a strong economy which remained resilient during the height of the global economic downturn – even when its European peer countries fared less well.

Switzerland continues to attract internationally mobile individuals and families, given its political stability, quality of life, strong legal framework and favourable business environment.

In an increasingly globalized world of work, companies are no longer limited to local talent pools. Through targeted "remote work" and "workation" models, they can address highly qualified specialists worldwide and integrate them flexibly into their organization.

Have sans culottes crossed the channel after all or is it just Boris' "venez, mes amis" echoing from Swiss mountainsides?

Im Rahmen der Unternehmenssteuerreform II wurde per 1. Januar 2011 das Kapitaleinlageprinzip eingeführt, welches das frühere Nennwertprinzip ablöst.

Jede Person hat Anspruch auf Achtung ihres Privat- und Familienlebens, ihrer Wohnung sowie ihres Brief-, Post- und Fernmeldeverkehrs.

System change as of 2029: The imputed rental value will be abolished, and at the same time maintenance and energy-saving deductions for owner-occupiers will be eliminated. Value-preserving investments should therefore be carried out by the end of 2028.

In line with its historical inclination to favour multilateral initiatives over isolated unilateral activism, Switzerland has committed to adopt the measures defined as ‘minimum standard'...

These decisions reveal that Zurich tax authorities critically examine the tax domicile of holding companies which have their statutory seat in another canton but do have a close link...

Wer kürzlich die Hauptseite der Website der ESTV besucht hat, dem ist vielleicht aufgefallen, dass der Link zur Übersicht Mehrwertsteuer neuer-dings als "Mehrwertsteuer und Abgabe RTV" bezeichnet wird.

In today's globalized world, migration is no longer just driven by economic and existential needs. People increasingly choose to be expatriates and lead international lifestyles.

In practice, only the mandatory tax liability based on the turnover threshold of CHF 100,000 from taxable supplies is considered. However, it is essential to analyze not only the turnover from provided supplies...

Switzerland has long been a preferred destination for high-net-worth individuals (HNWIs) seeking financial stability, a high quality of life, and tax efficiency.

Switzerland's privileged taxation of companies is no longer in line with international standards.

Cyrill Diefenbacher and Ollin Söllner of Bär & Karrer discuss the changing landscape of crypto assets, particularly non-fungible tokens (NFTs), and the Swiss taxes that the buying, holding, and selling of NFTs can trigger...