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Switzerland has, due to its political and economic stability, health, public and schooling infrastructure, multilingual charm, and central location within Europe, ...

The taxation of damages in international arbitration awards should be a significant consideration for any party embroiled in an arbitrable dispute.

Switzerland captivates with political stability, economic strength, and an exceptional quality of life. However, obtaining the right to reside in the Confederation is tightly regulated—and often marked by legal complexity.

Der vorliegende Beitrag befasst sich mit zwei Steuerreforminitiativen von grosser Tragweite für den Schweizer Steuerstandort. Einerseits geht es um die Implementierung...

In its decision of 3 October 2024 (BGer 9C_635/2023), the Federal Supreme Court shifted the focus for the examination of the withholding tax refund requirements in connection...

In recent years, the number of short-term assignments has increased significantly. Consequently, it is important to also deal with the taxation of short-term assignments.

For sole proprietorships, succession is usually established by selling the company’s assets and liabilities (known as an "asset deal"). In terms of civil law this means that the seller's company is liquidated.

The COVID-19 pandemic caused the world to remain silent for a good two years. This was also the case in Australia, where the country's borders were closed, and immigration was reduced by 15%.

In the fast-paced world of international business, companies often engage in high-value transactions that require robust security and reliability. Paymaster services have emerged as a vital tool...

Der Gegenstand der Offenlegungspflicht wird von den verschiedenen Aufsichtsbehörden unterschiedlich ausgelegt.

Dem Bundesverwaltungsgerichtsurteil lag folgender Sachverhalt zugrunde: Die Stiftung A ist seit dem 1. Januar 2005 im Register der Mehrwertsteuerpflichtigen eingetragen.

Both the seller and the acquirer face different tax implications depending on whether an acquisition is carried out by way of acquisition of stock (share deal) or acquisition of business assets and...

Die Kaufkraft der Schweizer Konsumenten ist im internationalen Vergleich hoch. Den Schweizer Konsumenten stehen deutlich höhere finanzielle Mittel...

Since February 24, 2022, more than two million people have fled Ukraine due to Russia's invasion.

The entrepreneurial journey is full of surprises, and progressing "according to plan" can sound like an oxymoron. Nevertheless, a flexible plan helps founders anticipate potential scenarios rather than merely react to them.

In an international context, Switzerland is considered an attractive business location, not least due to the Swiss tax system.

Switzerland's tax competitiveness faces new challenges from the global minimum tax, but the country can maintain its advantages through strategic reforms. This analysis examines Switzerland's current tax position, identifies its core strengths in federalism and moderate rates, and proposes concrete policy measures including abolishing stamp duties, reconsidering capital taxes, and implementing substance-based innovation incentives to secure long-term fiscal attractiveness.