New regulations for the affiliation to social security for cross-border work from home
Standard affiliation rules according to EU Regulation 883/2004 Employees who usually work in multiple countries and perform a substantial part of their work in their…
Luxembourg’s implementation of pillar two global minimum taxation
An analysis by ATOZ Tax Advisers, Taxand Luxembourg: The Luxembourg government has published a draft law aligning with EU Directive 2022/2523 (pillar two), implementing global…
Swiss tax aspects of the new Limited Qualified Investor Fund (L-QIF)
In order to enhance the attractiveness of Switzerland’s fund center, the Swiss Parliament decided to introduce a new fund category (so called Limited Qualified Investor…
Clarity for lump-sum taxpayers in Switzerland with Norwegian source income
Many Swiss cantons offer the possibility of taxation on a lump-sum basis to non-Swiss high-net worth individuals. There are often uncertainties surrounding whether individuals living…
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