Posted by Cecilia Stenberg | Oct 21, 2025 | Tax International |
The Case: The Italian government is planning to increase the annual flat tax (substitute tax regime) applicable to individuals who transfer their tax residence to Italy and who opt into this special regime. The Commentary: The proposed increase is from € 200,000 to € 300,000 per year.
Read MorePosted by Cecilia Stenberg | Sep 27, 2025 | Tax |
The Case: The Federal Tax Administration (FTA) has published its guide on lump-sum taxation in the Cantonal Gazette; see also the tax folder “Lump-Sum Taxation” (see Article 14 of the Federal Act on Direct Federal Tax (DGB) – below). Furthermore, the tax folder “Personal Tax – Poll Tax” has been…
Read MorePosted by Cecilia Stenberg | Jul 14, 2025 | Tax |
The Case: Iwan and Manuela Wirth, co‑owners of Hauser & Wirth Gallery, officially relocated to Switzerland in early June 2025, as confirmed by UK Companies House documents. The Commentary: In a statement in the Financial Times, the gallery emphasized the couple’s Swiss nationality, the headquarters in Switzerland, current projects in…
Read MorePosted by Cecilia Stenberg | Jul 4, 2025 | Tax |
As part of its 2027 tax relief package, the Swiss Federal Council aims to implement cost-saving measures totaling approximately CHF 3 billion annually. The only tax-related measure in the package is an increase in the taxation of capital benefits from pension schemes, as defined in Art. 38 of the Federal…
Read MorePosted by Cecilia Stenberg | Jul 1, 2025 | Monthly, Tax |
In Switzerland the number of residence permits granted based on important interests has increased significantly in the last two years. But what countries do the people paying for a residence permit come from?
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