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 [...]
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 [...]
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 [...]
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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