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Working across international borders and frequent business trips combined have become the norm for globally operating companies. Be it for long-term assignments, to tap new...

En parallèle d'un développement grandissant d'initiatives liées à la responsabilité sociale de l'entreprise, de plus en plus d'individus s'intéressent à lancer un projet qui combine un modèle d'affaires avec un impact sociétal et environnemental: ce qu'on appelle au niveau international une entreprise sociale.

Yabancı portföy yatırımları olan Türk hissedarlara, özellikle de bu yatırımlarını İsviçre'de tutanlara, bu yatırımların mülkiyetini bir İsviçre şirketinde tutma seçeneğini değerlendirmelerini...

Convertible loans have long been a flexible and popular tool for investing in early-stage companies (start-ups).

Switzerland as a source state levies withholding taxes mainly on profits distributions and interests paid on bonds and banking deposits.

There is nothing wrong in copying the good ideas already realized by Switzerland's European neighbors!

Based on the submitted postulate Nantermod (19.3651) and on the meeting of the Federal Council on March 4, 2022, the Federal Council has decided to remove various obstacles...

Home office (often also referred to as teleworking) has quickly become an indispensable part of the working world. In international relations, home office can have an impact on tax law and social security subordination.

Homeoffice ist innert kurzer Zeit zu einem nicht mehr wegzudenkenden Bestandteil der Arbeitswelt geworden. Im internationalen Verhältnis kann Homeoffice Auswirkungen auf das Besteuerungsrecht und die sozialversicherungsrechtliche Unterstellung haben.

The Federal Council is opening the consultation on the digitalization of Schengen visas, as Schengen applications are to be submitted in digital form on a uniform European...

Zwei kürzlich ergangene Bundesgerichtsentscheide (6B_93/2024 und 6B_90/2024, beide vom 3. Februar 2025) untermauern unsere Wahrnehmung, dass das Steuerstrafrecht zunehmend an Bedeutung gewinnt.

The revision of company law came into force on 1 January 2023. Some of the new provisions also have tax implications which are presented in this newsletter.

In a recent decision, the SFSC ruled that a Swiss regulated and tax-exempt pension fund is entitled to reclaim Swiss federal withholding tax deducted from dividends of publicly traded shares of Swiss companies.

In today's globalized world, migration is no longer just driven by economic and existential needs. People increasingly choose to be expatriates and lead international lifestyles.

On 8 March 2026, Swiss voters approved the Federal Act introducing individual taxation, with 54.3 % voting in favour. This marks a fundamental shift in the taxation of individuals: going forward, all persons...

At first glance, the utilization of tax losses appears straightforward: losses may be offset against future profits.

In case of a significant increase in value of real estate due to changes to the spatial plan, cantons are obliged to impose an added value levy under the Swiss Spatial Planning Act.