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Kleine und grössere Geschenke erhalten die Freundschaft und stärken bei Geschäftsbeziehungen die Zusammenarbeit.

Employees, who have an employment contract with a Swiss company but live abroad and mainly work there, are generally subject to tax at their place of residence and work.

Am 4. Dezember 2019 hat die Eidgenössische Steuerverwaltung ("ESTV") ihre bestehende Praxis betreffend die...

In the past, things were often straightforward. An employee was assigned abroad for two or three years, typically with their family.

Nach der Ablehnung des Entwurfs zum Unternehmenssteuerreformgesetz III („USR III-Entwurf `) in der Volksabstimmung v 12.2.2017 (vgl. Schreiber/Diefenbacher IStR-LB 2017, 35 ff.)

For many years, there have been efforts to eliminate the unequal tax treatment of married and unmarried couples, commonly referred to as the “marriage penalty”. The inequality lies in the fact that, under current law, the income and assets of a married couple are aggregated for income and wealth tax purposes, respectively, whereas this is not the case for unmarried couples.

The Swiss electorate today clearly rejected the Young Socialists' (JUSO) initiative ‘For a social climate policy – fairly financed through taxation (Initiative for a Future)'.

Recent Federal Supreme Court rulings clarify when Swiss taxpayers forfeit their right to reclaim withholding tax on dividends and interest. The critical distinction between negligence and contingent intent determines whether the 35% withholding tax can be recovered, with substantial amounts at stake for those who fail to properly declare income and assets.

Preparing payroll for employees is already associated with several challenges in everyday operations. For employees who are subject to withholding tax, additional aspects must be considered.

The Delacroix family, a European high-net-worth family, had spent generations building wealth across various industries, including real estate, private equity, and financial markets.

Foreign investors considering the purchase of a Swiss company very often come across a specific particularity of Swiss tax law that in many cases complicates matters significantly.

Recent events around the world, including the covid pandemic and major wars, mean that stability, security and reputational issues have become even more important

A single premium life insurance policy is a life insurance contract with a cash surrender value in which the entire premium is paid upfront in a one-time lump sum, unlike traditional...

In parts 1-3 of our series "Strategic use of global employee mobility", we explained how companies can attract international specialists in a targeted manner...

Switzerland still offers foreigners the possibility of paying tax essentially based on their living expenses rather than their actual income.

Der Bundesrat hat die revidierte Verordnung über die Gewährung von Steuererleichterungen im Rahmen der Regionalpolitik (Bundesratsverordnung) verabschiedet und auf den 1. Juli 2016 in Kraft gesetzt.