Tax Briefings

Tax Briefings

Tax Briefing

Indirect real estate investments – tax advantages of real estate investment fund units versus shares

Attractive investment in property funds Investing in indirect real estate investments is an attractive alternative to direct real estate investments for a number of reasons, [...]
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Individual Taxation

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. [...]
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VAT & Customs

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 [...]
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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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