Your team for Swiss Law, Tax & Compliance

Our lawyers, tax experts and notaries are organized under the direction of experienced partners in practice teams, covering all areas of commercial law. Our breadth of practice ensures we have the right team available for every mandate and client. Our offices can be found in Zurich and Basel, the two largest business centers of Switzerland.

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Tax Update 2017

Developments in the field of taxation are progressing rapidly: at the Swiss level with company tax reform III and at the international level with the automatic and spontaneous exchange of information; the implementation of international directives to prevent harmful tax practices and the like. We inform our clients about innovations and help them to take the necessary measures for efficient and safe tax planning.

Corporate Tax

  • The Corporate Tax Reform III was rejected by the people. Our newsletter illustrates how things will continue.
  • Legal amendments and changes of practices regarding withholding taxes (DE) are less controversial.

Natural persons (DE)

  • The adjustment of the tax laws to the general provisions of the Criminal Code influences the limitation periods.
  • Company tax reform III provides for changes in the taxation of qualified participations.
  • The tax authority bears the burden of proof for offsetting in unclear cases.

Property taxes (DE)

  • The value added tax treatment in the cantons of Basel-Stadt, Basel-Land and Zurich and their solutions.
  • Financing as a relevant criterion of the Lex Koller: the Lex Koller also affects Swiss citizens.

VAT (DE)

  • The only important innovation in the area of VAT is the consideration of unsigned PDF invoices, that is, PDF invoices without digital signature are allowed for deductions.

International tax (DE)

  • New and revised state contracts lead to changes in the double taxation and tax information agreements.
  • International taxation: automatic and spontaneous information exchange will be a reality from 2018 - Rulings should be reviewed this year.
  • Amendments to the agreement on the exchange of country-specific reports.

News

Die Zukunft gehört den intelligenten Systemen. Dies gilt auch für Stromnetze. Doch mit dem ­Austausch von Daten zwischen den Komponenten eines...

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On February 12, 2017, the Swiss People rejected the so called Corporate Tax Reform III (CTR III) with a clear majority of 59.1%. Only four cantons...

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In Untersuchungen von Wettbewerbsbehörden, branchenspezifischen Aufsichtsbehörden oder der Staatsanwaltschaft sind Unternehmen häufig dazu...

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Arzneimittel sind kein unbedenkliches Konsumgut, sondern enthalten Wirkstoffe mit Gefahrenpoten­zial. Entsprechend restriktiv hat der Gesetzgeber auch...

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Blogs

Capital Markets

Ist die eigenhändige Unterschrift des Kunden erforderlich oder gewünscht, kann diese durch eine qualifizierte elektronische Signatur (e-Signatur)...

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Green Bonds, i.e. bonds aimed at financing climate-friendly activities, have been around for roughly ten years. During the first phase, between 2007...

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The law on agencies is pivotal for banks, asset managers and other financial service providers. However, at an international level, Swiss agency law...

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Insolvency Law

Bankruptcy proceedings – What is at issue?

If bankruptcy proceedings are opened against a natural or legal person, all the pledgeable assets (not...

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Fremdwährungsforderungen – Worum geht es?

Lautet eine Forderung nicht auf Schweizer Franken, sondern auf eine ausländische Währung, so ist bei ihrer...

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Forderungsabtretungen im Konkurs – Worum geht es?

Wird über einen Schuldner der Konkurs eröffnet, so verliert er die Verfügungsmacht über sein...

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Immigration

Mietwohnungen in der Stadt Zürich sind sehr begehrt. Entsprechend wird es immer schwieriger, zahlbaren Wohnraum zu finden. Experten sprechen vom...

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Die parlamentarische Beschlussfassung zur Masseneinwanderungsinitiative hatte es in sich. SP, FDP, Grüne, GLP und BDP haben sich geschlossen für einen...

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Neu werden Start-Ups, d.h. deren Anteile im Vermögen der Start-Up Gründer, „bis repräsentative Geschäftsergebnisse vorliegen“ nur nach deren...

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Blogs and special topics

Our specialists blog and websites on selected topics will keep you informed of the latest developments and discussions.

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News Alerts

Here you will find the frequent news alerts in the fields tax, litigation and arbitration, public sector and regulatory, corporate and commercial law and intellectual property law.

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Contact

VISCHER AG, Zürich
Schützengasse 1, Postfach 5090, 8021 Zürich
Phone +41 58 211 34 00, Fax +41 58 211 34 10

VISCHER AG, Basel
Aeschenvorstadt 4, Postfach 526, 4010 Basel
Phone +41 58 211 33 00, Fax +41 58 211 33 10

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