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The capital band is one of the most significant innovations in company law as of 2023 – what are the requirements and what opportunities does it offer?
Nadia Tarolli and Adrian Briner explain the changes in the new circular of the ESTV no. 5a on the tax consequences of restructuring.
In the second part of their blog post, Adrian Briner and Annika Lundin explain the measures that can be taken to reduce wealth tax in Switzerland.
In this first part of their blog post, Adrian Briner and Annika Lundin explain wealth tax and how the place of residence affects the amount of wealth tax.
Many cross-border commuters will continue to work from home in summer 2021. An overview of what currently applies from a tax and social security perspective.
The OECD published new transfer pricing guidelines. Adrian Briner highlights their impact on intra-group loans, financial guarantees and cash pools.
Persons with economic ties to Switzerland and Turkey should reassess their tax situation under the newly applicable automatic exchange of information provisions
The Federal Department of Finance (FDF) has amended the Professional Costs Ordinance for Direct Federal Tax and increased the monthly flat rate.
Switzerland-UK after Brexit: Adrian Briner explains what needs to be considered with regard to taxes and social security from 2021.
Many cross-border commuters are currently working from home. What needs to be considered regarding taxes, social insurance, and what risk this poses.
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