Thomas Narbel is a private client advisor with more than 18 years of tax & legal experience. His broad area of expertise include the setting up of holding companies, trusts, charitable swiss foundations and associations, frequently in cross-border situations. He also has extensive experience in regulatory and compliance issues, such as AML, CRS, etc. Thomas Narbel also has the pleasure to lead a team of enthusiastic and reliable professionals based in Geneva.
The Case: On July 24, 2026, China’s Ministry of Finance and State Taxation Administration jointly issued Announcement No. 21 and Announcement No. 15, establishing a landmark look-through Individual Income Tax (IIT) regime for offshore trusts. The Commentary: The rules impose a 20% IIT across the life cycle of trusts linked…
The Case: L’initiative pour l’avenir, up for a nationwide vote on 30 November, has revived a familiar question: How does Switzerland’s inheritance tax regime compare with the one of its OECD peers? The Commentary: While Switzerland does not tax inheritances dramatically less than others, its highly decentralized cantonal system and…
The Case: Information obtained through international administrative assistance in tax matters may only be used in respect of the person concerned. The Commentary: The French tax authorities had requested administrative assistance regarding a French national who had claimed to be resident in Switzerland, suspecting that he had actually been living…
RECENT POSTS
The Case: Switzerland’s public administration has been lagging behind in digitalisation. The Commentary: The Swiss parliament has called for a constitutional article to accelerate the process and clarify the roles of the federal government and the cantons.
The Case: What on earth is “Platzgen” ? – A Swiss precision throwing sport: part pétanque, part strength training, which is played with a heavy pointed metal throwing disc. The Commentary: Platzgen is a traditional Swiss precision sport, particularly popular in the German-speaking part of Switzerland with around 50 active…
The Case: The Super Saint-Bernard ski area near Bourg-Saint-Pierre in Valais has been closed since 2010. The Commentary: Opened in 1963, the ski area used to have around 27 km of slopes at altitudes of up to 2,800 metres. A reopening would have required investments of around CHF 25 million,…
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