ArticleBuying Property In Greece – Legal And Tax Aspects For Swiss InvestorsWhen Swiss and other non‑EU nationals consider purchasing real estate in Greece, several legal and tax aspects should be taken into account.GreeceReal Estate and ConstructionALTENBURGER LTD legal + tax
ArticleSwiss Transparency Register – New Regime, New ObligationsCurrently, persons who acquire shares in a Swiss company and thereby hold at least 25% of its capital or voting rights...SwitzerlandCorporate/Commercial LawALTENBURGER LTD legal + tax
ArticleThe Ongoing Reform Of The Swiss Inheritance LawThe Swiss Civil Code ("SCC") dates back to 1907: the social changes which occurred in the last decades deeply modified the structure of Swiss families.SwitzerlandFamily and MatrimonialALTENBURGER LTD legal + tax
ArticleAchat immobilier en Italie : Guide pratique pour les investisseurs étrangersVous envisagez d'investir dans un bien immobilier en Italie ? Les acheteurs étrangers doivent se conformer à de nombreuses réglementations...SwitzerlandReal Estate and ConstructionALTENBURGER LTD legal + tax
ArticleNew Italian Tax Regime For Retired People AbroadThe Italian Budget Law for 2019 (Law no. 145/2018) has introduced a favorable tax regime aimed at encouraging retired people living in foreign countries to move their residence to Southern Italy. ItalyEmployment and HRALTENBURGER LTD legal + tax
ArticleNew Italian Tax Regime For Retired People Abroad (December 2021)The Italian legislator set forth a new regime reserved to retired people resident abroad and receiving pensions sourced outside Italy. ItalyTaxALTENBURGER LTD legal + tax
ArticleLe Firme - ElettronicheL'infrastruttura digitale messa a disposizione dal fornitore di servizi per questa finalità è denominata public key infrastructure.SwitzerlandCorporate/Commercial LawALTENBURGER LTD legal + tax
ArticleJob Vacancy Reporting Duty For Swiss EmployersIn February 2014, the Swiss People adopted the so-called "Initiative against mass immigration". SwitzerlandEmployment and HRALTENBURGER LTD legal + tax
ArticleMediation As An Effective Dispute Resolution MethodThe Swiss Federal Supreme Court found that the parties bindingly agreed on a pre-arbitral obligation to resort to mediation by a reference to the ADR Rules of the ICC (currently ICC Mediation Rules). SwitzerlandLitigation, Mediation & ArbitrationALTENBURGER LTD legal + tax
ArticleLandmark Supreme Court Decision On Tax Administrative Assistance To IndiaOn 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). SwitzerlandTaxALTENBURGER LTD legal + tax
ArticleJustitia 4.0In nessun altro campo come in quello giudiziario ancor'oggi si lavora rigorosamente in "modo cartaceo" – questa realtà sta per cambiare: la magistratura svizzera si digitalizza.SwitzerlandGovernment, Public SectorALTENBURGER LTD legal + tax
ArticleFreezing Order ("Arrest") For A Claim For "Succumbing Legal Fees" Arising Out Of A Brazilian ICC Arbitral AwardAltenburger obtained a freezing order from the local court in Basel securing a claim for so-called "succumbing legal fees".SwitzerlandLitigation, Mediation & ArbitrationALTENBURGER LTD legal + tax
Article"Drei-Drittels-Modell" – Die Stadt Zürich Unterstützt Durch Mietzinsbeiträge Das Stadtzürcher GewerbeDer Zürcher Stadtrat hat am 11. Februar 2021 beschlossen, Geschäftsliegenschaften zu unterstützen, die aufgrund der Corona-Massnahmen ihre Geschäfte vorübergehend schliessen mussten oder weniger Umsatz als in den Vorjahren erwirtschaftet haben.SwitzerlandReal Estate and ConstructionALTENBURGER LTD legal + tax
ArticleChanges In Enforcement Of Arbitral Award. Why Western Companies Should Pay AttentionIn its original form, the Prior Reporting System, designed in 1994 and 1995, established a duty for lower courts to report and request approval from the higher courts (all the way up to the SPC) if the former intend to annul ...ChinaLitigation, Mediation & ArbitrationALTENBURGER LTD legal + tax
ArticleDonation Of Shares In Foreign Companies: How To Calculate Capital Gains For Italian Tax PurposesIn response no. 114 issued on May 23, 2024, to a request for a ruling, the Italian tax authorities provided clarifications on the value to be assumed for tax purposes in Italy for capital gains...ItalyTaxALTENBURGER LTD legal + tax
ArticleWhistleblowing In The Private Sector. What Should Employers And Employees Do After The Most Recent Rejection Of The Draft Bill?In June 2019 the National Council of the Swiss Parliament – again – rejected a draft bill designed to introduce clear rules and procedures for whistleblowers in the private sector. SwitzerlandEmployment and HRALTENBURGER LTD legal + tax
ArticleRent Owed In Full Even During Corona LockdownThe first judgement on the continuation of the obligation to pay rent during official closures and restrictions during the COVID-19 pandemic is here.SwitzerlandReal Estate and ConstructionALTENBURGER LTD legal + tax
ArticleRevision Of The Swiss Corporate Law: Federal And Cantonal Tax LawsAs of 1 January 2023, certain regulatory adjustments to the federal and cantonal tax laws are in effect, considering the amendments to the Swiss Code of Obligations (CO) of 19 June 2020 regarding corporate law. SwitzerlandTaxALTENBURGER LTD legal + tax
ArticleSimplified Post-Taxation Of Heirs – New Federal Supreme Court Decision With Practical ImplicationsAround fifteen years ago, Swiss tax law introduced a pragmatic and interesting instrument: the simplified post-taxation of heirs.SwitzerlandTaxALTENBURGER LTD legal + tax
ArticleLa médiation commerciale Quelques exemples tirés de la pratiqueLa médiation commerciale se différencie non seulement des processus de résolution de conflits judiciaires et arbitraux, mais aussi des autres formes de médiation. SwitzerlandLitigation, Mediation & ArbitrationALTENBURGER LTD legal + tax