153 results found

The Swiss Federal Supreme Court (SFSC) recently decided on two cases covering the implications of tax rulings with respect to foreign permanent establishments.

Interest rates on intra group loans are a recurring topic. The Swiss Federal Tax Administration (FTA) publishes safe harbour interest rates on an annual basis in advance.

In the vote on Sunday, May 19th, 2019, Swiss voters adopted the "Tax reform and AHV financing" bill.

In the vote on Sunday, May 19th, 2019, Swiss voters adopted the "Tax reform and AHV financing" bill.

Historically, Swiss companies have enjoyed a zero tax regime for capital gains and dividend income.

Schweiz: Unternehmenssteuerreform III —das Schweizer Parlament verabschiedet das Reformpaket

L'obiettivo dichiarato dell'iniziativa popolare 99% consiste nell'ottenere una maggiore giustizia sociale tramite un'imposizione più alta del reddito da capitale. L'iniziativa è motivata

When establishing any kind of business in Switzerland, the first – sometimes only – suggestion made to entrepreneurs by their financial or fiduciary advisers is to set up a joint stock company.

The use of trusts for wealth management and asset protection has evolved well beyond their English Common Law origins. Today, Switzerland stands out as a preferred jurisdiction for the administration of trusts, offering a unique combination of legal recognition, flexibility and professionalism. So, what makes Swiss Trustees particularly valuable?

Switzerland is an attractive jurisdiction for the location of a company for several reasons, as detailed in the Dixcart Swiss Company Jurisdiction Note.

On 26 February 2024, Dixcart Trustee Switzerland (SA), became a regulated Swiss Trustee, as authorised by FINMA.

Swiss corporate tax reforms I and II In the first iteration of its corporate tax overhaul (CTR I), Switzerland introduced various measures to improve its reputation as an attractive jurisdiction

Switzerland stands out as an ideal location for setting up a business, due to its economic and political stability, favourable tax rates, and central European location.

Many Turkish individuals and corporations have substantial banking assets abroad, particularly in Switzerland.

When a taxpayer fails to declare income or wealth accurately, they face back tax assessments, interest, and potential fines. A recent Federal Supreme Court decision demonstrates how different tax authorities—VAT, withholding tax, and cantonal direct tax—can independently review the same facts and reach different conclusions, particularly regarding hidden distributions to shareholders.

After intense discussions, the States Council and the National Council were able to settle all differences on the various measures of the Corporate Tax Reform III.

Switzerland has long been known for its expertise in international wealth management sector, its commitment to professional confidentiality and commercial competence, and its economic, political and legal stability, providing a solid foundation for families wishing to establish a Trust and a Family Office.