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The FTA challenged the judgment before the Federal Supreme Court, which overruled the Federal Administrative Court's decision and deemed the French request admissible.

Criticità e spunti dalle nuove norme italiane, in prospettiva italo-elvetica

As promised, the UK Government’s discussion document entitled Taxation of the foreign profits of companies arrived shortly before the official end of Spring – on 21 June 2007. The 48 page document covers a lot of ground and is issued as a first step in a discussion process with business.

Swiss Social security is financed through contributions based on an employee's gross salary, shared equally between employer and employee...

In August 2021, the Costa Rican authorities announced the introduction of a short-term visa for remote workers or service providers, which will now come into force.

Explore articles and updates in Swiss and international business law from Altenburger legal + tax. Browse through comprehensive content covering corporate law, tax matters, employment issues, and cross-border transactions. Filter based on your interests and stay informed with expert insights from our team of legal professionals.

Auf der Baustelle „MWST“ den Durchblick zu behalten, ist in dieser Reformphase schwierig. Unser Newsletter informiert Sie über den neuesten Stand. Am 30. März 2007 hat die Eidg. Steuerverwaltung die in der beiliegenden Tabelle grau markierten Praxismitteilungen in Kraft gesetzt

Die Schweizer Steuerbehörden haben im internationalen Vergleich relativ früh ihre Praxis zur Behandlung von Kryptowährungen bzw. -token veröffentlicht und damit eine gewisse Vorreiterrolle eingenommen.

Swiss voters recently rejected a reform of the country's pension law, which will result in a reduction of VAT rates from 1 January 2018.

In the context of assignments from one country to another, tax differences are a big factor in determining the remuneration and costs of an assignment.

Gemäss dem Freizügigkeitsabkommen zwischen der Schweiz und der Europäischen Union (FZA) hat die Schweiz bisher Arbeitsmarktschutzmassnahmen für kroatische Staatsangehörige...

Ausgliederung einer Beteiligung zum Verkehrswert, EXPERT FOCUS, Dezember 2025, S. 561 ff.

The term "big data" has been in use since the early 1990s. Thus, big data is not something that is completely new. What has changed within the last three decades, however,...

On 22 December 2023, the Swiss Parliament adopted a revision of Chapter 6 (Succession Law) of the Federal Act on Private International Law (PILA).

Switzerland is a very attractive location to live and work for many non-Swiss nationals.

On 20 December 2016 the FAC upheld a decision by the SFTA to reject the tax treaty-based partial refund claims of a Luxembourg resident financial institution for Swiss taxes withheld from dividends...

The Swiss Lump Sum Taxation and Residency Program offers a strategic opportunity for wealthy individuals seeking to optimize personal wealth management, leveraging on Switzerland's robust and secure financial system; whilst enjoying Switzerland's exceptional living and education standards, stunning landscapes and services