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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.

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

Der Bundesrat hat letzte Woche die Vernehmlassung zu einer Vorlage eröffnet, welche vorsieht, dass künftig Maklerprovisionen aus Grundstückvermittlungen am Wohnsitz bzw.

On 28 September 2025, Swiss citizens will vote on a constitutional amendment that would allow cantons to introduce a special property...

In a world characterized by increasing global mobility and transnational lifestyles, dual citizenship is gaining importance. Since January 1, 1992, it has been permitted in Switzerland without restriction.

Switzerland continues to attract internationally mobile professionals, entrepreneurs, and investors, drawn by its political stability, strong legal framework, and favourable tax environment.

Sein Betrieb lief über die Jahre hervorragend und so hat der umsichtige Patron für das Unternehmen – im vorliegenden Beispiel eine Garage – eine Aktiengesellschaft gegründet.

Liegenschaften werden oft mit finanzieller Hilfe der Eltern gekauft.

Am 28. September 2025 haben Volk und Stände einer umfassenden Reform der Wohneigentumsbesteuerung zugestimmt

Der viel diskutierte «Giacometti-Entscheid » des Zürcher Verwaltungsgerichts vom 9. Mai 2012 (publiziert in SR.2011.00019) hat Kunst-Sammlern, -Liebhabern und -Experten in der Schweiz deutlich gemacht...

The jurisdiction of Switzerland offers numerous advantages.

Switzerland continues to offer a stable and well-established environment for international groups and entrepreneurial businesses seeking to establish a presence in Europe the Schengen Area.

Switzerland is a friendly place to start a business, with many international companies having their headquarters in the country.

Following our joint session of the two GGI Practice Groups Global Mobility Solutions and Real Estate during the GGI World Conference in Zurich, speakers have briefly wrapped up their contents...

Switzerland remains one of the most attractive jurisdictions for internationally mobile individuals and families seeking political stability, personal security, a high quality of life and a reliable legal and tax environment.

System change as of 2029: The imputed rental value will be abolished, and at the same time maintenance and energy-saving deductions for owner-occupiers will be eliminated. Value-preserving investments should therefore be carried out by the end of 2028.

International families often hold assets through companies and investment structures spread across multiple jurisdictions. As tax authorities have sharpened their focus in recent years, one concept has become increasingly pivotal: where an entity is truly managed and controlled. In many cases, this now determines not only tax residence, but also treaty access and the robustness of a structure as a whole.