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A founder moving to Switzerland under lump-sum taxation may still own a foreign company, receive dividends and protect family wealth. The difficulty begins when ownership turns into activity: management calls from a Swiss home office, deal approvals, director fees, board preparation or regular instructions to executives abroad.

Per. 1. Januar 2024 ist die Schweizer Mindeststeuerverordnung in Kraft getreten. Die Mindeststeuer beruht auf einer Einigung von über 140 OECD...

Some consulates in Cameroon currently require persons applying for a consular business visa to present a certificate of tax compliance issued by the Cameroonian tax authorities.

Two recent judgments by the Swiss Federal Supreme Court concerned Danish resident banks that were denied refunds of Swiss withholding taxes on dividends derived from Swiss publicly traded shares...

Two recent developments have further strengthened the international standing of Swiss stock exchanges. On 1 May 2025, the Swiss Federal Council lifted...

Viele Tätigkeiten müssen heute nicht mehr zwingend in den Räumlichkeiten des Arbeitgebers ausgeführt werden.

A Swiss lump-sum tax agreement does not, by itself, give you the right to live in Switzerland. Switzerland may allow qualifying foreign nationals to be taxed according to expenditure, but that tax status is not a residence permit, not a visa category and not a purchase price for Swiss residence.

In this period of reform, it is difficult to maintain an overview of the VAT reorganization. Our newsletter will keep you informed about the latest developments. On 30 March 2007, the Federal Tax Administration put into effect the practice notices highlighted in grey in the enclosed table.

This article provides a technical update in light of many media reports that the ongoing negotiations between the U.S. and Swiss governments will purportedly result in a global tax settlement agreement with an immediate turnover of Swiss banking data otherwise protected by Swiss bank secrecy law.

So called Initial Coin Offerings ("ICO") as a new fundraising mechanisms in which new projects sell their underlying crypto tokens in exchange for e.g. Bitcoin or Ether

Switzerland has been and is regarded as an attractive and competitive location for setting up a holding company, especially in the case of the acquisition of a company or the formation of a group of companies.

The summer vacations are approaching and with them the desire for an extended vacation. If this is not possible, then perhaps working from the foreign vacation location before or after the actual vacation is an option.

Im Rahmen von Mitarbeitereinsätzen ist die Payrollabteilung ebenfalls immer involviert. Für die Payrollabteilung führt dies zu einer Reihe von Herausforderungen, damit die Abrechnung zum einen die...

CONVINUS Global Mobility Alert - Week 15.2023

Buchen Sie hier Ihren nächsten Karriere-Booster im Bereich Global Mobility...

Since the beginning of this century, developments in international tax policy have accelerated significantly.