Individual taxation.

The case The aim of the abolition of the marriage penalty is to relieve 53 % of all taxpayers, which in turn means that the federal government will either have to save or raise other taxes. Source: www.admin.ch (German, French...

Read More

Cameroon.

The case Cameroon commits to start automatic exchange of financial account information in 2026. Source: OECD The commentary Hundred twenty-five of the 171 Global Forum members are now committed to start AEOI by a specific date,...

Read More

Blueprint?

The case By having drawn up a financial services agreement, the UK and Switzerland want to demonstrate that the provision of cross-border financial services can be done without harmonising legal systems, an approach which stands...

Read More

Family Offices.

The case How are family offices to position themselves in the face of changing market conditions? According to a survey by Roland Berger, private equity and fixed-income investments are growing in importance. At the same time,...

Read More

FINMA.

The case FINMA published an update on the Swiss trustee authorisation process and brought an additional population of trustees into the trustee licencing net. For more see link. Source: FINMA The commentary “Any trustee who...

Read More

Taxes 2024 (Individuals).

The case In Switzerland, direct taxes account for over 60 % of the federal, cantonal and municipal tax revenue. These are mainly income and wealth taxes for individuals and profit taxes for companies (legal entities). In 2024,...

Read More

Taxes 2024 (Companies).

The case In Switzerland, an additional tax for companies affected by the global minimum tax (i.e. international companies with a turnover of EUR 750 million or more) has been in force since the beginning of this year for tax...

Read More
Loading