Tax Briefings

Tax Briefings

Individual Taxation

Tax aspects of cross-border commuters and working from home – update on Italy and France

Working from home has become a reality for many employees today, even across borders. It is precisely here that many tax and social security issues [...]
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Corporate Taxation

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 [...]
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Corporate Taxation

Home office and the risks of creating a permanent establishment

As soon as a PE is set up in an intercantonal or international relationship, the associated allocation of profit taxation must be addressed. If a [...]
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Corporate Taxation

Implementation of OECD Pillar Two is progressing

After years of intensive negotiations, 136 member jurisdictions of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (“IF”) reached a historic agreement on [...]
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Individual Taxation

Taxation of Cryptocurrencies – Staking and Asset Tokens with Equity Rights

The Federal Tax Administration (FTA) updated and published its working paper on the tax treatment of cryptocurrencies and initial coin/token offerings in December 2021. In [...]
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Corporate Taxation

Legislation Projects in Swiss Tax

What is happening in Swiss tax legislation? In addition to the upcoming upheavals in international tax law, important changes of the national tax legislation are [...]
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