Author: Olivier Weber

The case The planned reform of individual taxation in Switzerland intends to replace the current joint taxation of married couples by individual taxation, thereby abolishing the so-called “marriage penalty”*, and it would...

The case It has been disputed where the main tax domicile of A Ltd. was for the years 2015 to 2019. A Ltd. was founded in Zurich in 2005 and moved its registered office to Zug in 2014, also maintaining a branch office in...

The case In Switzerland, the term “non-profit” is not legally protected, i.e. organizations can self-identify as such without formal recognition. However, for an organization to be officially recognized as...

The case In 2012, A Ltid (taxpayer) inherited real estate from the estate of their deceased shareholder, which was posted as extraordinary income and subsequently listed in the general reserves or statutory retained earnings...

The case The dispute is about whether the foundations are to be qualified as securities dealers pursuant to Art. 13 para. 3 StG, in particular as dealers or intermediaries, due to their activities (purchases and sales of shares...