A recent Luxembourg Parliament ruling has updated and clarified tax rules for carried interest earned by individuals managing Alternative Investment Funds (AIFs). The reform modernises…
Germany: Push for VAT and Transfer Prices Classification
Transfer prices are crucial in international corporate groups as they set the pricing for numerous goods and services exchanged within the group. They are used…
Swiss Securities Transfer Tax and Employee Participation Schemes – Communication Administrative Practice by the FTA
On 25 November 2024, the Federal Supreme Court issued a ruling (9C_168/2023 and 9C_176/2023) that contradicted the Federal Tax Administration’s (FTA) previous practice regarding securities…
Interest circulars 2026 published by the SFTA – what taxpayers need to consider
On 29 January 2026 and 30 January 2026 respectively, the Swiss Federal Tax Administration (“SFTA”) published the circular letters on the tax-recognised interest rates for…
Israel: Key VAT and Customs Updates Effective in 2026
Israel has recently introduced key updates to VAT and customs rules, effective from 2026. Two new VAT reportable positions have been added for 2025, covering…
New Free Trade Agreements of the EFTA with India and the Mercosur States
New Free Trade Agreements of the EFTA with India and the Mercosur States Following several years of negotiations, Switzerland has concluded two important free trade…
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