372 results found

Having been on the grey list of tax havens for almost two years, Switzerland has finally been removed from the said list.

Kellerhals Carrard advised Spitäler Schaffhausen on a complex financing transaction involving a CHF 60 million subordinated credit agreement with Canton Schaffhausen and a CHF 100 million syndicated credit facility led by Zürcher Kantonalbank. The transaction enables the hospital to finance the renewal and development of its infrastructure following voter approval in a 2025 referendum.

Under certain conditions, EU directives can also take direct effect, as happened in a legal case in Germany with regard to Art. 307 of the EU VAT directive (Separate regulation for travel agents).

The purpose of The Hague Convention of 5 October 1961 is to abolish the traditional requirement for legalization and replace the often long and costly legalization process with the issuance of a single Apostille certificate.

Die Präsentation "ABA IBA 9 April - Beneficial Ownership" behandelt das Thema der wirtschaftlichen Eigentümerschaft und deren Bedeutung im nationalen und internationalen Steuerrecht.

Der gegenseitige Informationsaustausch im Bereich Steuern beschäftigt uns zunehmend. Die Diskussionen und Vorbereitungsmassnahmen bei den Unternehmen und den Behörden laufen auf Hochtouren.

In February 2017, Switzerland voters rejected a comprehensive corporate tax reform which had lowered corporate income taxes in general.

Lump-sum taxation, or "taxation according to expenditure", is a Swiss tax regime that continues to draw international attention.

The proposal has the title "An End to Tax Privileges for Millionaires" and the aim is to abolish lump sum taxation in Switzerland at federal and cantonal level.

The Swiss Federal Supreme Court ruled that criminal fines and other financial penalties are not income tax deductible, as they do not constitute a justified business expense.

Gemäss Bundesgesetz über die Stempelabgaben ("StG") umfasst der Begriff des "Effektenhändlers" neben inländischen (Schweiz und Fürstentum Liechtenstein) Banken und Brokern insbesondere auch inländische.

In a new landmark ruling 2C_506/2024 dated 4 May 2026 (intended for publication in the official collection), the Swiss Federal Supreme Court addressed for the first time the scope of attorney-client privilege where correspondence between a lawyer and a domestic tax authority is to be produced by that authority in response to a request made by a foreign state in international tax administrative assistance proceedings.

In its decision of 29 December 2025 in case 9C_231/2024, published on 5 February 2026, the Swiss Federal Supreme Court clarified that large construction sites are treated like manufacturing establishments for intercantonal...

The Swiss Supreme Court ruled in a decision of February 13, 2017 (published two days ago) that the SFTA must provide its counterparts in France with certain information on a UBS bank customer . . .

Swiss voters decisively rejected a proposal to introduce a federal inheritance tax at the end of November.

The Federal Council has announced that the new ten-year loss carry-forward provision will take effect on January 1, 2028, marking a significant change to Switzerland's corporate tax framework. This extended timeframe will allow businesses greater flexibility in offsetting losses against future profits, potentially reshaping tax planning strategies for companies operating in Switzerland.

The fiscal landscape in Switzerland is poised for a transformative shift as the government has promulgated an increase in the rates of Value-Added Tax (VAT), effective from January 1, 2024.