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After the rejection of the Corporate Tax Reform III package following a referendum held in February 2017, the Federal Council published new draft legislation for a tax reform...

The Federal Commercial Registry has issued important clarifications on capital increases from freely disposable equity under Swiss law. This briefing examines the legal requirements, corporate procedures, and tax implications of converting existing equity into share capital, with particular focus on companies subject to limited audits or those that have opted out of auditing requirements.

Swiss corporate tax work in 2016 focused primarily on M&A transactions, both in the rivate and public sector, as well as on reorganisations.

Un 59% votó en contra de la medida que permitía a los cantones reducir el impuesto a las firmas.

The Swiss government recently published its reply to the outcome of the country's popular referendum on Corporate Tax Reform III.

Swiss Tax Reform Package Approved.

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

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 ...

Swiss tax law offers limited statutory guidance on when income is deemed realized for tax purposes, relying instead on principles developed through Federal Supreme Court case law. This analysis examines recent judicial decisions that clarify the critical distinction between the normative approach (taxation upon acquisition of a definitive right) and the positive approach (taxation upon actual payment when recovery is uncertain), with particular implications for cross-border situations and taxpayer relocatio

Having been on the grey list of tax havens for almost two years, Switzerland has finally been removed from the said list.

In late September 2014, the Swiss Federal Council started the formal consultation process regarding draft legislation on a comprehensive reform of corporate taxation.

Those following Switzerland's TP 17 will note that not much has changed since the draft that was put out for public consultation.

Switzerland's position as a leading global commodities trading hub is reinforced by competitive cantonal tax rates, efficient infrastructure, and a favourable regulatory environment.

In February 2017, Switzerland voters rejected a comprehensive corporate tax reform which had lowered corporate income taxes in general.

Interest rates on intra group loans are a recurring topic. The Swiss Federal Tax Administration (FTA) publishes safe harbour interest rates on an annual basis in advance.

On 12 February 2017 a majority 59.1% of Swiss voters rejected Corporate Tax Reform III (CTR III), which will lead to a redrafting of the original proposal.