372 results found

Die SV17 ist die Antwort auf die Kritik und das Scheitern der USR III. Die geplanten Massnahmen der SV17 wurden bereits in unserem Newsletter vom August 2017 präsentiert

On Friday 18 June 2021, the Swiss parliament accepted a bill which would see the Swiss issuance stamp tax on equity contributions abolished as per 1 January 2022.

On 18 June 2023, the constitutional amendment allowing for the introduction of Global Anti-Base Erosion Rules (GloBE Rules; Pillar Two) in Switzerland was approved by referendum.

On 27 and 28 January 2025, the Swiss Federal Tax Administration (SFTA) published the safe harbour interest rates for the year 2025.

On 29 and 30 January 2026, the Swiss Federal Tax Administration (SFTA) published the safe harbour interest rates for the year 2026.

In a change of practice, the Federal Tax Administration recognizes the entrepreneurial nature of foundations and associations in the crypto sector for VAT purposes.

Neben öffentlichen Stiftungen, Vorsorgestiftungen und steuerpflichtigen Familienstiftungen sind steuerbefreite, wohltätige bzw.

In den letzten Jahren wurde das Arbeiten im Homeoffice sowohl für Arbeitnehmerinnen als auch für Arbeitgeber immer beliebter.

On 17 July 2018, the Swiss Supreme Court rendered a decision on the topic of administrative assistance in tax matters, stolen bank data and the principle of good faith (decision no. 2C_648/2017).

The Swiss canton of Zurich becomes considerably more attractive as a hub for foundations: In addition to other measures, the cantonal tax authority now allows an adequate...

Das Steuerrecht für natürliche Personen betrifft zahlreiche Lebensbereiche: berufliche Tätigkeit, Vorsorge, Erbschaften und Schenkungen, Immobilien...

Recent clarifications from the Swiss Federal Tax Administration (SFTA) provide much-needed guidance on when holding companies and management companies...

Walter Stresemann, Managing Director of Vistra Geneva, recently produced this article for the Association Romande des Intermédiaires Financiers (ARIF) Newsletter.

Recently, the Netherlands issued an administrative assistance request in the form of a so-called "group request" to the Swiss Federal Tax Administration (SFTA).

On January 1 2017, the Swiss domestic legislation on the Automatic Exchange of Information (AEOI) entered into force and the Swiss Federal Tax Administration (SFTA) published guidelines...

The highest court in Switzerland now confirmed this latter view in a decision published last week.

Swiss companies need to clarify their status before the new global standard on Automatic Exchange of Information takes effect.