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News

Corporate Taxation

Tax implications in the restructuring measures – recent developments

As we enter the period for annual accounts, numerous companies are facing the need for financial restructuring, with shareholders contemplating potential restructuring measures. Tax implications [...]
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Corporate Taxation

Federal Supreme Court confirms practice of levying transfer tax when changing the fund management company for real estate funds

In its decision of December 7, 2023 (BGer 9C_312/2023), the Federal Supreme Court had to deal with transfer tax in the event of a change [...]
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Tax Briefing

Interest circulars 2024 published by the SFTA – specific adjustments and what taxpayers need to consider

On 29 January 2024 and 30 January 2024 respectively, the Swiss Federal Tax Administration (“SFTA”) published the circular letters on the tax-recognised interest rates for [...]
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Transfer Pricing

Swiss Tax Conference releases paper on transfer pricing

The Swiss Tax Conference (SSK), which all cantonal tax administrations and the Federal Tax Administration (FTA) are part of, has recently published together with the [...]
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Corporate Taxation

Canton of Graubünden submits OECD minimum tax-compliant location promotion measure for consultation

The introduction of the OECD minimum tax is forcing the Swiss cantons to further develop cantonal economic development measures so that location promotion activities remain [...]
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Individual Taxation

AVS reform: What are the main changes as of 2024?

On 25 September 2022, the Swiss population and cantons adopted the reform to stabilize the Swiss Old Age and Survivors Insurance (AVS 21). The new [...]
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