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 [...]
Year in review from a Transfer Pricing Perspective – Managing margins via year-end adjustments is becoming increasingly crucial
The year 2025 has been a challenging year for many MNEs, considering amongst others, the volatile U.S. (customs) politics, the ongoing Ukrainian war, political tension [...]
The end of the lump sum provision for substantial renovations?
In various cantons, it has previously been possible to provide for substantial renovations of buildings on a lump sum basis. Such lump sum provisions were [...]
The Federal Council announced at a press conference on 10 December 2025 that the reduction of additional U.S. duties on Swiss goods—from previously 39% to [...]
The people and the cantons give the Young Socialists’ inheritance tax a clear rejection
Today, the people and the cantons voted on the Young Socialists’ initiative to introduce a gift and inheritance tax at the federal level. The result [...]
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