Tax Briefings

Tax Briefings

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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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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Tax Briefing

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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