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Quotas for third country nationals and UK citizens will remain unchanged in 2025

Categories: Immigration, Blog

Quotas for third country nationals and UK citizens will remain unchanged in 2025

5 December 2024

The Federal Council decided at its meeting on 27 November 2024, to leave the quotas for third country nationals and for service providers from the EU/EFTA area unchanged for the coming year 2025. The special quota for British...

Steuerdomizil in einem Tiefsteuerkanton – Zulässige Steueroptimierung oder gar strafbare Steuerhinterziehung?

Categories: Tax, Blog

Steuerdomizil in einem Tiefsteuerkanton – Zulässige Steueroptimierung oder gar strafbare Steuerhinterziehung?

5 December 2024

In zwei Leading Cases (BGE 149 II 354 und BGE 150 II 321) hat das Bundesgericht festgehalten, dass in interkantonalen Doppelbesteuerungsfällen, in denen festgestellt werde, dass der tatsächliche Sitz vom statutarischen Sitz...

Civil Procedure Code (CPC) Revision: Innovation in civil procedure law – Private expert opinions are physical records

Civil Procedure Code (CPC) Revision: Innovation in civil procedure law – Private expert opinions are physical records

5 December 2024

The revision of the Swiss Code of Civil Procedure (CPC), which comes into force on 1 January 2025, is intended to improve practicability. Private expert opinions are strengthened by the new revision and are now considered to be evidence in the form of physical records. This article provides an overview of the effects of this innovation.

The New Swiss Solvency Test

Category: Blog

The New Swiss Solvency Test

2 December 2024

Driven by the ideal of creditor protection, Switzerland introduced a solvency test for all companies in early 2023, in addition to the existing equity capital requirements. This establishes now a dual layer of creditor protection...

Civil Procedure Code (CPC): The cut-off date for new allegations and evidence under revised Swiss civil procedure law – a practical explanation

Civil Procedure Code (CPC): The cut-off date for new allegations and evidence under revised Swiss civil procedure law – a practical explanation

2 December 2024

The revision of the Swiss Code of Civil Procedure (CPC), which comes into force on 1 January 2025, is intended to improve practicability. The revision also introduces a new cut off date, i.e., new rules on when new facts and evidence can be introduced into the proceedings without restriction. This blog provides an overview of these changes.

Civil Procedure Code (CPC) Revision: Reduction of cost barriers

Civil Procedure Code (CPC) Revision: Reduction of cost barriers

29 November 2024

The revision of the Swiss Code of Civil Procedure (CPC), which comes into force on 1 January 2025, is intended to improve practicability. The amendments to the rules on court costs are intended to remove obstacles and thus facilitate access to justice for claimants.

Nachträgliche Einkaufsmöglichkeit in die Säule 3a ab 2025

Categories: Pension Funds, Blog

Nachträgliche Einkaufsmöglichkeit in die Säule 3a ab 2025

27 November 2024

In der Schweiz erwerbstätige Personen, also sowohl Arbeitnehmende als auch Selbständigerwerbende, die ab 2025 keine Beiträge oder nur Teilbeträge in ihre Säule 3a einbezahlen, können diese Beiträge künftig auch rückwirkend in Form...

Civil Procedure Code (CPC) revision: Hearings Using Electronic Equipment for Audio or Video Transmission

Civil Procedure Code (CPC) revision: Hearings Using Electronic Equipment for Audio or Video Transmission

26 November 2024

The revision of the Swiss Code of Civil Procedure (CPC), which comes into force on 1 January 2025, is intended to improve practicability. One of the key aspects of the revision is the possibility of conducting court hearings using electronic means, e.g. in the form of video and telephone conferences. This blog provides an overview of this innovation.

Impact of the revised share corpora-tion law on Swiss Verein structure

Impact of the revised share corpora-tion law on Swiss Verein structure

25 November 2024

According to different public sources, the number of Vereine (associations) in Switzerland exceeds 100'000. The Federal Office for Statistics assessed that about 55% of Swiss residents aged16 and above participate actively or...

Straflose Selbstanzeigen und Geschäftsvermögen – Aufgepasst!

Categories: Tax, Blog

Straflose Selbstanzeigen und Geschäftsvermögen – Aufgepasst!

22 November 2024

Im Vorfeld der Einführung des automatischen Informationsaustauschs mit Bezug auf Finanzkonten rang sich manch einer dazu durch, seine bis anhin nicht deklarierten Vermögenswerte im Ausland gegenüber den Schweizer Steuerbehörden offenzulegen. Die meisten dieser straflosen Selbstanzeigen konnten verhältnismässig speditiv erledigt werden und viele Steuerpflichtige waren schliesslich erleichtert, endlich "reinen Tisch" gemacht zu haben.