117 results found

Currently, persons who acquire shares in a Swiss company and thereby hold at least 25% of its capital or voting rights...

The Swiss Civil Code ("SCC") dates back to 1907: the social changes which occurred in the last decades deeply modified the structure of Swiss families.

Vous envisagez d'investir dans un bien immobilier en Italie ? Les acheteurs étrangers doivent se conformer à de nombreuses réglementations...

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.

Altenburger obtained a freezing order from the local court in Basel securing a claim for so-called "succumbing legal fees".

The 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.

The Italian legislator set forth a new regime reserved to retired people resident abroad and receiving pensions sourced outside Italy.

L'infrastruttura digitale messa a disposizione dal fornitore di servizi per questa finalità è denominata public key infrastructure.

In February 2014, the Swiss People adopted the so-called "Initiative against mass immigration".

The 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).

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).

As 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.

In 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.

Der 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.

In 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 ...

In 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...

The first judgement on the continuation of the obligation to pay rent during official closures and restrictions during the COVID-19 pandemic is here.

Around fifteen years ago, Swiss tax law introduced a pragmatic and interesting instrument: the simplified post-taxation of heirs.