This weekend, voters in Switzerland derailed a comprehensive corporate income tax reform in a popular referendum with close to 60 percent.

Presentation of current developments in the foundation sector...

After the rejection of the IIIrd Corporate Tax Reform package through a popular referendum held in February 2017, the Federal Council finally released a revised legislative bill ...

The purpose of the extraordinary General Meeting of the Swiss Branch of the International Fiscal Association (IFA) on 8 February 2018 in Basel was to concretise the tax law provisions ...

The Swiss tax system includes three taxation levels, namely federal, cantonal and communal.

Modification de régime matrimonial et droits de donation: danger méconnu planant au-dessus des contribuables genevois actuellement ou précédemment imposés d'après La dépense.

As expected, the controversial Juso "Future Initiative" was rejected in today's public vote. The proposal sought to introduce a new federal tax of 50% on inheritances and gifts exceeding CHF 50 million...

On 3 October 2024, the Swiss Federal Supreme Court issued a new ruling on beneficial ownership in a hedged bonds constellation (refund of interest withholding tax).

On 22 December 2023, the Swiss Federal Council decided to implement the QDMTT under the OECD Global Anti-Base Erosion Rules (GloBE Rules; Pillar 2) as of 1 January 2024.

Demand for new condominiums remains strong. But the planning and construction phases are riddled with tax pitfalls – my article highlights three red flags from a developer's perspective.

Die Umsetzung der STAF auf kantonaler Ebene stellt für den Kanton Tessin eine nicht unerhebliche Herausforderung dar, insbesondere weil das Tessin traditionell zu den Kantonen mit den höchsten...

Wenn Unternehmer ihre AG verkaufen und der Unternehmenswert massgeblich durch eine Liegenschaft geprägt ist, stellt sich die Frage, ob eine Betriebs- oder eine Immobiliengesellschaft veräussert wird.

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.

Record numbers of millionaires are relocating internationally as governments raise taxes and political uncertainty grows. Dr. Alexander Schiemenz of LINDEMANNLAW discusses the factors driving this unprecedented exodus and explains why Switzerland continues to be the preferred destination for high-net-worth individuals seeking stability and legal certainty.

In the context of cross-border employees, determining remuneration & allowances is not always easy. In addition to the wishes of the employees, as well as the tax and social security aspects, the cost side must also be kept in mind.

On 30 November 2025, Swiss voters decisively rejected the 'Initiative for a Social Climate Policy Financed Fairly Through Taxation', which sought to introduce...

On 29 and 30 January 2026, the Federal Tax Administration (FTA) published two circulars valid for the 2026 tax year on tax-recognised interest rates for advances and loans...

Start-ups often do not have the financial means to pay salaries that meet market standards.

Switzerland's implementation of individual taxation reforms faces significant delays, with the new system now scheduled to take effect in 2032 rather than the originally planned timeline. This postponement raises questions about the country's tax policy direction and what factors are driving the extended implementation period.

Most companies have in the meantime submitted their 4th quarter 2017 VAT declaration to the Swiss Federal Tax Administration (SFTA) ...