ICO: Tax ruling from Zug tax authorities obtained

Prior to an ICO of one of our clients we have obtained a leading tax ruling related to the taxation of the proceeds from the ICO. In a nutshell, the respective proceeds will not be subject to corporate income tax in Switzerland. Instead, the client will be taxed on a cost plus 5% basis in the next few years, i.e. during the development phase.

This procedure will most likely turn out to be the model taxation for most of the ICOs we will see in Switzerland in the next few months.

The VISCHER team was led by Christoph Niederer and Dr. Jana Essebier (both Partner).

Blogs and special topics

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

Learn more …

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.

Learn more

Subscribe to news alert


Schützengasse 1, Postfach, 8021 Zürich
Phone +41 58 211 34 00

Aeschenvorstadt 4, Postfach, 4010 Basel
Phone +41 58 211 33 00

Map and Directions