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Il 16 giugno 2017, l'Assemblea federale ha approvato la Legge sullo scambio automatico internazionale delle rendicontazioni Paese ...

As of January 1, 2024, the provisions of the global minimum taxation will probably also apply to Swiss companies.

Am 1. Januar 2025 sind das teilrevidierte Mehrwertsteuergesetz und die teilrevidierte Mehrwertsteuerverordnung in Kraft getreten.

Last year, Switzerland and France agreed in an additional agreement to the double taxation treaty (DTA) that cross-border commuters will in principle have to pay withholding tax...

Individuals are residents for tax purposes in Switzerland when they have their tax domicile or tax residence in Switzerland.

La loi sur la TVA et l'ordonnance sur la TVA partiellement révisées entrent en vigueur le 1er janvier 2025. L'introduction de l'imposition des plateformes numériques...

Senior executives within the meaning of Art. 15 para. 4 of the DTA Switzerland-Germany are specially taxed

Since April 5, 2024, employees in the Walloon region of Belgium (largest cities are e.g. Charleroi, Liège, Namur / Capital of Wallon, Mons) can work immediately...

Companies undergoing financial restructuring often focus on balance sheet repair and liquidity preservation. Yet the tax consequences of restructuring measures can be just as significant as their corporate law effects. Depending on how contributions, debt waivers or recovery rights are structured and recorded in the accounts, the same economic outcome may trigger different consequences for corporate income tax, issuance stamp tax and capital contribution reserves.

Navigating the complexities of dividend withholding tax (WHT) is crucial for U.S. multinational enterprises (MNEs) investing in Switzerland and the Netherlands.

Il était question dans le premier arrêt (6B_90/2024) d'une soustraction d'impôt reprochée au comptable interne d'une entreprise et, dans le second arrêt (6B_93/2024)...

Swiss lump-sum taxation is often described as if Switzerland offered a fixed annual tax package for wealthy foreign residents. This is misleading. In legal terms, taxation according to expenditure is a method for calculating a taxable base. It is not a flat fee, a separate tax rate or a Swiss residence permit. The real annual cost is usually driven by the highest relevant calculation input, not by the lowest published minimum.

Dieser Newsletter ist die Fortsetzung unserer Serie von Publikationen, welche Ihnen den Durchblick auf der Baustelle „MWST“ vermitteln soll. Unser Newsletter informiert Sie über den neuesten Stand.

Interpreting treaties in investment arbitration is central to resolving disputes where the applicable international instruments are often complex and open to competing readings.

Switzerland's direct tax system functions at three jurisdictional levels. In addition to Federal income taxes, the 26 Cantons (States) and the more than 2,500 communes (municipalities) levy their own income taxes.

Weekly global mobility alert covering immigration reforms in Estonia, Philippines work permit centralization, and Qatar's Qatarization developments for June 2026.