Mondaq Europe - Switzerland: All Topics
Schellenberg Wittmer Ltd
The key points of the Tax Proposal ("TP17") are essentially those of the rejected Corporate Tax Reform III ("CTRIII").
Rihm Attorneys
The Swiss Parliament adopted on September 28, 2018, a new corporate tax regime to be applicable as per January 1, 2020. This legislation will be most probably subject to a nationwide popular referendum in spring 2019.
Prager Dreifuss
Swiss restructuring and insolvency proceedings are mainly governed by the Swiss Debt Enforcement and Bankruptcy Law (DEBA), which entered into force in 1892.
PrimeTax AG
As of today, the legislators has not yet made a clear statement or issued an official opinion regarding the accounting treatment of cryptocurrencies.
Rihm Attorneys
Various European countries have created in the last 24 months special state courts for international commercial court disputes which can handle cases in English.
The role of the security trustee is to represent the interests of the holders of notes, who have invested their monies, by taking on the benefit on behalf of the noteholders (and on its own behalf...
Akin Gump Strauss Hauer & Feld LLP
Switzerland's privileged taxation of companies is no longer in line with international standards.
In its simplest form a security trustee is the person or entity holding the various security interests created on trust for the secured creditors, such as banks or bondholders in a financial transaction...
Baer & Karrer
On 14 September 2018, the Federal Council extended the transition period for the reporting of derivative transactions by small non-financial counterparties (NFC-) until 1 January 2024 under the Financial Market Infrastructure Act.
Baer & Karrer
Within the framework of the lump-sum taxation regime, Switzerland offers certain individuals the opportunity to be taxed based on their annual living expenses instead of their worldwide income and wealth.
TMF Group
Preferential regimes for holding, domicile and mixed companies will be abolished and taxes reduced. Now is the time to review your Swiss operations.
Baer & Karrer
In a recent decision 6B_689/2016 of 14 August 2018, the Swiss Federal Supreme Court held that the failure to disclose adequately retrocessions may constitute an act of criminal mismanagement.
Suter Howald Rechtsanwalte
Konflikte am Arbeitsplatz beeinträchtigen das Arbeitsklima. Sie wirken sich häufig negativ auf Gesundheit, Moral und Leistung der Mitarbeitenden Massnahmen zur Konfliktprävention...
Baer & Karrer
2017 was a strong M&A year for Switzerland. Apart from the record year of 2014 with over 400 transactions involving Swiss companies, there have not been as many transactions in Switzerland in the past ten years.
Baer & Karrer
On 21 September 2019, the Federal Council decided to implement several parts of the amendments adopted in the spring session 2016 regarding the legislation ...
Baer & Karrer
There is no wealth tax at federal level.
Prager Dreifuss
In August 2016, the Bermuda Monetary Authority (BMA) issued the Insurance Manager Code of Conduct requiring insurance managers to follow a set of procedures when carrying out their functions.
PrimeTax AG
Who hasn't already heard of shell companies or come across ads in the press in which share certificates are offered for sale or sought as purchase objects?
Baer & Karrer
La gouvernance d'entreprise est devenue un objet récurrent des débats politiques et doctrinaux de notre temps.
Please note that as a general principle EEA citizens are free to move to other EEA countries. Switzerland is in the Schengen Area and as such EEA citizens can move there and vice versa.
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