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  • Video

    Corporate Relocation To Switzerland: Five Key Questions For Businesses And Their Founders (Video)

    Relocating to Switzerland involves navigating a complex web of immigration, employment, tax, and corporate law that affects both individuals and companies simultaneously. This comprehensive guide examines five critical questions that entrepreneurs, business owners, and corporations must address when planning a move to Switzerland, from establishing legal presence to ensuring proper tax domicile and maintaining operational substance.
    SwitzerlandImmigration
    Lindemann Rechtsanwälte
    Lindemann Rechtsanwälte
  • Article

    Ask For Your Money Back: Application For Claiming A Refund Of EU VAT Deadline 30th June 2007

    If you have incurred foreign VAT on your expenditure, then this VAT can generally be reclaimed if the following conditions are met:
    SwitzerlandTax
Deloitte AG
Deloitte AG
  • Article

    Ausweg aus der Sackgasse des gewerbsmässigen Liegenschaftenhandels - steuerneutrale Umstrukturierung oder Steuerumgehung?

    Der Gefahr, dass ein Immobilienbesitzer als gewerbsmässiger Liegenschaftenhändler eingestuft wird, lässt sich unter anderem dadurch begegnen, dass die Grundstücke dem Geschäftsvermögen zugeordnet werden und dieses...
    SwitzerlandTax
    VISCHER
    VISCHER
  • Article

    Frequently Asked Questions – Moving To And Living In Switzerland

    Switzerland is a very attractive location to live and work for many non-Swiss nationals. It offers amazing scenery as well as a number of world-famous cities such as; Berne, Geneva, Lausanne, and Zurich.
    SwitzerlandTax
    Dixcart Group Limited
    Dixcart Group Limited
  • Article

    How Can Individuals Move To Switzerland And What Will Their Basis Of Taxation Be?

    Many foreigners move to Switzerland for its high life quality, outdoor lifestyle, excellent working conditions and business opportunities.
    SwitzerlandTax
    Dixcart Group Limited
    Dixcart Group Limited
  • Article

    Neue und altbekannte Steuerfallen bei der Unternehmensnachfolge

    Mit Entscheid BGer 2C_168/2017 vom 26. Oktober 2017 weitete das Bundesgericht den Tatbestand der Steuerumgehung auf eine Unternehmensnachfolge aus,
    SwitzerlandTax
    Prager Dreifuss AG
    Prager Dreifuss AG
  • Article

    Reforming Beneficial Taxation In Switzerland

    The contemplated Corporate Tax Reform III (CTR III) will be a key element for the attractiveness of Switzerland as a location for multinational enterprises.
    SwitzerlandTax
    WTAS
    WTAS
  • Article

    The Benefits Of A Swiss Holding Company

    Various tax exemptions or concessions exist for holding companies in relation to federal and cantonal taxes when specific criteria are met.
    SwitzerlandTax
    Dixcart Group Limited
    Dixcart Group Limited
  • Article

    Corporate Income Tax Consequences Of The Reissue Of Treasury Shares - Federal Supreme Court Ruling Of June 6, 2024 (Ruling 9C_135/2023)

    In its ruling of June 6, 2024 (9C_135/2023), the Federal Supreme Court ruled that corporate income tax law does not contain a correction provision according to which proceeds...
    SwitzerlandTax
    MME Legal | Tax | Compliance
    MME Legal | Tax | Compliance
  • Article

    Impact Of Teleworking On The Taxation Of Italian Frontier Workers And Their Employers

    While teleworking has existed since the 1970s, before the COVID-19 its spread has been rather limited and its impact from a tax (and social security) perspective...
    SwitzerlandTax
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    Investment Holding Company In Wealth Management – Tax Optimization Or Tax Trap?

    Investment holding companies, sometimes referred to as family investment companies are vehicles specifically structured to hold, manage, and grow family wealth.
    SwitzerlandTax
    Lindemann Rechtsanwälte
    Lindemann Rechtsanwälte
  • Article

    CONVINUS Global Mobility Alert Week 3.2022

    The Swiss Federal Government decided on January 19, 2022, to extend the current COVID-19-measures, such as the 2Gplus rule for certain indoor areas of restaurants and bars, cultural and leisure facilities, and events, until March 31, 2022.
    GlobalCoronavirus (COVID-19)
    CONVINUS
    CONVINUS
  • Article

    CONVINUS Global Mobility Alert Week 21.2022

    The government of the Czech Republic has set the minimum income for various categories of permits, which was previously undetermined.
    GlobalImmigration
    CONVINUS
    CONVINUS
  • Article

    CONVINUS Global Mobility Alert - Week 39.2023

    The Double Taxation Avoidance Agreement on income taxes signed between Switzerland and Ethiopia came into effect on August 10, 2023. The provisions outlined within it will be applicable...
    GlobalImmigration
    CONVINUS
    CONVINUS
  • Article

    Payroll Set-up: Challenges With Short-term Project Assignments

    Short-term project assignments have become an integral part of modern working structures in an increasingly dynamic and ad hoc business environment.
    SwitzerlandEmployment and HR
    CONVINUS
    CONVINUS
  • Article

    Praxisfall Grenzgänger Aus Deutschland

    Ein deutscher Staatsbürger mit Wohnsitz in Konstanz (Deutschland) wird bei der AB Service AG mit Sitz in Zürich (Schweiz) als Servicetechniker angestellt.
    SwitzerlandEmployment and HR
    CONVINUS
    CONVINUS
  • Article

    Swiss Bond Guide

    This guide is designed to assist Swiss and international companies planning to issue bonds on the Swiss market (or on the EUR-market by Swiss issuers)...
    SwitzerlandFinance and Banking
    Advestra
    Advestra
  • Article

    How To Minimize Exit Taxation Of Natural Persons

    According to the definition in the Anti-Tax Avoidance Directive of the EU (ATAD), the Council Directive (EU) 2016/1164, exit taxes shall ensure that a member state can tax the economic value...
    European UnionTax
    Zugimpex International GmbH
    Zugimpex International GmbH
  • Article

    Corporate Tax Reform II

    As at beginning 2009 the first set of statutory changes related to the corporate tax reform II (the “Reform”) will be enacted.
    SwitzerlandTax
    MLL Meyerlustenberger Lachenal Froriep Ltd
    MLL Meyerlustenberger Lachenal Froriep Ltd
  • Article

    Part 1: Withholding Tax Liability Even Without A Legal Employer In Switzerland

    In principle, there can only be a withholding tax liability in Switzerland if there is an employer in Switzerland.
    SwitzerlandTax
    CONVINUS
    CONVINUS
  • Showing 521–540 of 753 results

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