ArticleThe Brazil And Switzerland Double Tax Treaty: Why Is It So Significant?The Brazilian and Swiss Governments signed a Double Tax Treaty (DTT) on 3 May 2018.SwitzerlandTaxDixcart Group Limited
ArticleNew Circular Letter On Lump-Sum Taxation In SwitzerlandIn Switzerland, foreign wealthy families often benefit from special tax deals: lump-sum taxation or forfait fiscal in French.SwitzerlandTaxAkin
ArticleGuide To Establishing And Managing A Swiss CompanySwitzerland 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.GlobalCorporate/Commercial LawDixcart Group Limited
ArticleThe Advantages Of Using A Swiss Company To Hold Investments Owned By Turkish Residents Or CompaniesMany Turkish individuals and corporations have substantial banking assets abroad, particularly in Switzerland.SwitzerlandCorporate/Commercial LawDixcart Group Limited
ArticleConvertible Loans In Switzerland: A Quick Guide To The Tax Framework (Nr. 6)Convertible loans are a cornerstone of early-stage financing as they provide Swiss start-ups with quick access to new capital while postponing the often difficult and lengthy company valuation to a later date.SwitzerlandTaxVISCHER
ArticleTaxPage - One back tax assessment can hide another – tax authorities communicate with each otherWhen 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.SwitzerlandTaxValfor Attorneys-at-law
ArticleNew Capital Contribution Principle RestrictionsIn a referendum held on May 19 2019, the Federal Act on Tax Reform and AHV Financing (TRAF) was adopted by the Swiss people and the cantons.SwitzerlandTaxBär & Karrer Ltd.
ArticleSwiss Federal Supreme Court Clarifies Requirements For Recognition Of Capital Contribution ReservesThe Swiss Federal Supreme Court has issued an important decision clarifying the requirements for the recognition of capital contribution reserves.SwitzerlandTaxLenz & Staehelin
ArticlePractice Summary On Swiss Transfer Pricing PublishedOn 23 January 2024, the Swiss Tax Conference (Schweizerische Steuerkonferenz) (SSK) published its first comprehensive paper on transfer pricing (the TP Paper).European UnionTaxLoyens & Loeff
ArticleIntroduction Of Swiss Trusts: Why Switzerland Is Well Poised For Families Establishing Trusts And Private Trust Companies For Asset ProtectionSwitzerland 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.GlobalCorporate/Commercial LawDixcart Group Limited
ArticleSteps To Establishing And Operating A Company In SwitzerlandThe jurisdiction of Switzerland offers numerous advantages.SwitzerlandCorporate/Commercial LawDixcart Group Limited
ArticleGlobal Mobility: A Step-By-Step Guide To Setting Up Remote WorkIn the first two chapters of our step-by-step guide to remote work, we first defined the different forms of remote work and then looked specifically...SwitzerlandTaxCONVINUS
ArticleWhat Does The Jurisdiction Of Switzerland Offer To Companies And Individuals?Switzerland has a unique position within Europe and a strong economy founded on finance and banking. SwitzerlandTaxDixcart Group Limited
ArticleFiscal Liquidity And Restructuring MeasuresFor many businesses, the effects of the Coronavirus crisis create new economic challenges. SwitzerlandTaxBär & Karrer Ltd.
ArticleBusiness Trips To Switzerland And The EU - Chapter 5: Detailed Practical Case For Business Trips From The USA To Switzerland - Social Security, Taxes, Work PermitsIn chapters 1-4 of our series "Business trips to Switzerland and the EU", we provided an overview of the most important aspects of international social security, taxes, work permits and reporting obligations. European UnionImmigrationCONVINUS
ArticlePractical Considerations For Establishing And Administering Swiss EntitiesSwitzerland continues to offer a stable and well-established environment for international groups and entrepreneurial businesses seeking to establish a presence in Europe the Schengen Area.GlobalCorporate/Commercial LawDixcart Group Limited
ArticleCONVINUS Global Mobility Alert - Week 37.2024Canada: Early termination of the temporary regulation that allowed visitors to apply for a work permit in Canada.GlobalTaxCONVINUS
ArticleZur Debatte «Nutzungsberechtigung und Finanz-instrumente»Der Begriff der Nutzungsberechtigung ist praxisgemäss nach Massgabe einer «wirtschaftlichen Betrachtungsweise» («substance over form») auszulegen.`SwitzerlandFinance and BankingPestalozzi
ArticleSwiss 10/20/100 Non-Bank Rule - February 2019Unlike many countries, Switzerland does not levy an interest withholding tax on interest paid on private and commercial loans (including on arm's length inter- company loans). SwitzerlandTaxBär & Karrer Ltd.