Category: Tax

The 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...

The case The dispute was about whether or not the profit from the accounting revaluation of fixed assets, carried out as part of the conversion of the general partnership into an stock company, is subject to privileged taxation...

The case The longer the more Norwegians have been relocating to Switzerland, shown by the official figures procured one and a half years after the start of the wave of migration from Norway. According to the 2023 statistics on...

The case In 2022, the number of Swiss citizens living abroad passed the 800,000 mark. Roughly 11% of the Swiss population lives abroad. Of the more than 800,000 Swiss abroad registered at the end of 2022, around 64% live in...

The case In view of the enormous financial demands, the federal government is likely to higher the tax burden sooner rather than later. In an interesting article in the NZZ of 26 February 2024, Hansueli Schöchli recaps it in a...

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,...

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...

The case Juso wants to tax the super-rich: According to the Juso, it has collected over 130,000 signatures for its Initiative. The initiative calls for an inheritance tax of 50 per cent on assets above the tax-free threshold of...

The case Judgment of 13 November 2023 (9C_608/2022): Real estate gains tax (Zurich). The Federal Supreme Court examined whether real estate gains tax is to be deferred as a result of tax-neutral restructuring. The parties...

The case Judgment of 2 November 2023 (9C_102/2023) – for publication: Inheritance tax canton of Berne (inter-cantonal double taxation): The deceased, who died in the canton of Vaud, left her two heirs both movable assets...

The case In practice, shareholders again and again wish to deviate from the principle of proportional distribution in proportion to the shareholding. For example, 100% of a resolved dividend should be distributed to a single...

The case The “Gesellschaft für bedrohte Völker” (GfbV) requested to be provided with the figures for gold imports to Switzerland from the Federal Customs and Border Security Agency (BZG) for the years 2014 to 2017....