The Federal Council comments on the Young Socialists’ initiative
On 15 May 2024, the Federal Council rejected the Young Socialists’ initiative ‘For a social climate policy – fairly financed through taxation’ without a counter-proposal. [...]
The partial revision of the VAT in Switzerland is imminent
Only a few months ago, Switzerland increased its VAT rates and at the same time abolished customs duties on imports of industrial products. And the [...]
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 [...]
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 [...]
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 [...]
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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