Tax Briefings

Tax Briefings

Individual Taxation

Flexible retirement and post-retirement employment – current status and planned changes

Many employees would like to have a flexible transition into retirement. There are multiple options, from early retirement to gradual retirement to deferred retirement. Planning [...]
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Corporate Taxation

Swiss withholding tax: an overview of the planned and adopted legislative changes

The purpose of this article is to discuss and comment on planned and adopted changes to the Swiss withholding tax. Planned changes to the Swiss [...]
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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

Update on OECD Pillar 2 – Publication model rules on 20 December 2021 for domestic implementation

The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (IF) has agreed on October 8, 2021 to the Statement on the Two-Pillar Solution to [...]
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Individual Taxation

Wealth tax on unlisted securities – new rules valid as of 1.1.2021

Overview and introduction The wealth tax, which generates around CHF 7 billion in tax revenue annually, is largely derived from unlisted securities. After all, there [...]
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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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