On 29 and 30 January 2024, the Swiss Federal Tax Administration published the 2024 editions of the two circulars on safe harbour interest rates.

Originally, the Protocol was negotiated and signed by Switzerland and the USA on 23 September 2009 in order to revise their 1996 DTA.

The year 2018 has brought and brings about some alterations from an indirect tax perspective. Much has already been written and reported about it.

This weekend, voters in Switzerland derailed a comprehensive corporate income tax reform in a popular referendum with close to 60 percent.

Presentation of current developments in the foundation sector...

After the rejection of the IIIrd Corporate Tax Reform package through a popular referendum held in February 2017, the Federal Council finally released a revised legislative bill ...

The purpose of the extraordinary General Meeting of the Swiss Branch of the International Fiscal Association (IFA) on 8 February 2018 in Basel was to concretise the tax law provisions ...

The Swiss tax system includes three taxation levels, namely federal, cantonal and communal.

Modification de régime matrimonial et droits de donation: danger méconnu planant au-dessus des contribuables genevois actuellement ou précédemment imposés d'après La dépense.

As expected, the controversial Juso "Future Initiative" was rejected in today's public vote. The proposal sought to introduce a new federal tax of 50% on inheritances and gifts exceeding CHF 50 million...

On 3 October 2024, the Swiss Federal Supreme Court issued a new ruling on beneficial ownership in a hedged bonds constellation (refund of interest withholding tax).

On 22 December 2023, the Swiss Federal Council decided to implement the QDMTT under the OECD Global Anti-Base Erosion Rules (GloBE Rules; Pillar 2) as of 1 January 2024.

Demand for new condominiums remains strong. But the planning and construction phases are riddled with tax pitfalls – my article highlights three red flags from a developer's perspective.

Die Umsetzung der STAF auf kantonaler Ebene stellt für den Kanton Tessin eine nicht unerhebliche Herausforderung dar, insbesondere weil das Tessin traditionell zu den Kantonen mit den höchsten...

On 30 November 2025, Swiss voters decisively rejected the 'Initiative for a Social Climate Policy Financed Fairly Through Taxation', which sought to introduce...

The Swiss Federal Tax Authorities have changed their guidelines for filling-in salary certificates for 2016 and the years to come, and they have thereby subtly included an increase of tax.

On 29 and 30 January 2026, the Federal Tax Administration (FTA) published two circulars valid for the 2026 tax year on tax-recognised interest rates for advances and loans...

Start-ups often do not have the financial means to pay salaries that meet market standards.

Switzerland's implementation of individual taxation reforms faces significant delays, with the new system now scheduled to take effect in 2032 rather than the originally planned timeline. This postponement raises questions about the country's tax policy direction and what factors are driving the extended implementation period.

Most companies have in the meantime submitted their 4th quarter 2017 VAT declaration to the Swiss Federal Tax Administration (SFTA) ...