The case Martin Haefner, owner of car importer AMAG and shareholder of Swiss Steel, Autoneum and Rieter and who is one of Switzerland’s richest citizens, has set up a foundation with his wife Marianne. Source: swissinfo...
Read MoreThe case On 1 Janaury 2025, the partially revised VAT law, the partially revised VAT ordninace as well as a number of further important amendments endered into force. Source: FTA The commentary You can find more in-depth...
Read MoreThe case The Swiss Federal Council has rejected the Young Socialists’s initiative on inheritance tax without submitting a counter-proposal. Source: Neue Zürcher Zeitung e-paper, 13 December 2024; Radio SRF1 news, 13...
Read MoreThe case Direct Federal Tax: A taxpayer issued treasury shares within the framework of an employee share programme and the resulting profit (i.e. assignment value minus the acquisition costs) was booked with neutral effect on...
Read MoreThe case This groundbreaking ruling regulates the taxation of the right of residence with respect to wealth tax. Source: 9C_305/2023 ; judgement of 10 Octobre 2024 (French) – well worth reading The commentary Up until...
Read MoreThe case Urs E. Schwarzenbach, owner of Zurich’s Dolder Hotel, has been convicted of and been punished for several accounts of willful tax evasion. Source: Neue Zürcher Zeitung, court decision SU230 058 of 21 August 2024,...
Read MoreThe case 2 September 2024, the Court of Justice of the European Union (CJEU) listed a request for a preliminary ruling from an Italian court as to whether the assets of a sanctioned person that have been transferred into a trust...
Read MoreThe case The overview of tax policy proposals and initiatives of the Federal Tax Administration (FTA) at federal level provides an overview of all tax policy activities and their processing status. Source: FTA (German, French...
Read MoreThe case The taxation of art in Switzerland involves a clear distinction between tax-free household effects and taxable assets, with the classification depending on the art’s purpose, value, and the owner’s financial situation....
Read MoreThe case In the present case, the court had to examine whether the lower court had been right to uphold the lower court’s finding, which was that the tax administration’s audit decisions concerning the years 2010 to...
Read MoreThe case UK non-doms size up European tax breaks in hunt for fiscal advantage. Source: The Financial Times (extract) The commentary The impending abolition of the UK’s non-domicile (non-dom) tax status has sparked a...
Read MoreThe case The canton of Zurich has taken important steps to reinforce its status as an attractive location for charitable foundations. Other cantons, such as e.g. Zug, have adopted Zurich’s new tax regime and have also...
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