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Switzerland
Loyens & Loeff
The Swiss limited qualified investor fund (L-QIF) has become available on 1 March 2024 following the partial revision of the Federal Act on Collective Investment Schemes (CISA) and the amendment...
Lenz & Staehelin
As of February 1, 2024, the Canton of Zurich has relaxed its practice on the tax exemption for charitable institutions, making Zurich a more attractive jurisdiction in particular for foundations.
Vischer AG
In the case of loans and advances, (hereinafter "loans") granted within a group of companies or between a company and a related party, e.g. a shareholder...
MME
The allocation of tokens to founders, employees and contractors of crypto projects often lead to several tax-related issues.
CONVINUS
In the first two chapters of our step-by-step guide to remote work, we first defined the different forms of remote work and then looked specifically...
CONVINUS
Kuwait has resumed issuing expat family visa. End of January 2024 the Ministry of Interior announced that applications for family visas for foreigners...
MME
The Swiss canton of Zurich becomes considerably more attractive as a hub for foundations: In addition to other measures, the cantonal tax authority now allows an adequate...
Lindemann Law
Non-Fungible Tokens (NFTs) have become a popular investment both for private and institutional investors. Volumes of trading in NFTs and the offering of new NFTs are growing.
Lindemann Law
Since the financial crisis of 2007-2008 the world has seen a multitude of various regulatory initiatives, including a number of national and international projects aimed at fiscal transparency...
MLL Meyerlustenberger Lachenal Froriep Ltd
On 19 October 2023 the Swiss Federal Tax Administration ("SFTA") provided new guidance on the taxation of blockchain related projects in the updated version of the "Dossier Tax Information.
Lindemann Law
Inheritance tax planning is a complex area, especially in a cross-border context. There are many factors to consider, such as the tax laws of the countries involved...
MLL Meyerlustenberger Lachenal Froriep Ltd
On 29 and 30 January 2024, the Swiss Federal Tax Administration published the 2024 editions of the two circulars on safe harbour interest rates.
MLL Meyerlustenberger Lachenal Froriep Ltd
Important news from the Value Added Tax (VAT) department: The Swiss Federal Tax Administration (SFTA) changed the VAT practice regarding the qualification of native tokens with governance function.
Bär & Karrer
On 29 and 30 January 2024, the Swiss Federal Tax Administration (SFTA) published two updated circulars relating to interest rates recognised for tax purposes...
Loyens & Loeff
On 29 and 30 January 2024, the Swiss Federal Tax Administration (SFTA) published the safe harbour interest rates for the year 2024. The rates apply to intra-group loans denominated in Swiss Francs and foreign currencies as of 1 January 2024.
MME
The SSK and the SFTA have for the first time published a comprehensive article on the topic of "transfer pricing". Below you will find a brief overview.
European Union
Loyens & Loeff
On 23 January 2024, the Swiss Tax Conference (Schweizerische Steuerkonferenz) (SSK) published its first comprehensive paper on transfer pricing (the TP Paper).
Zugimpex International GmbH
Here you see the main points to know: concepts of countries, how residency is defined in national laws and in double tax treaties, and what to consider to make sure your residency is where you want it to be.
Zugimpex International GmbH
In this video we show you all you need to know: how does the VAT system work; how to apply VAT rules in international business for goods and for services cross border. Here, we also show how invoices must be issued.
Altenburger
In Italia, le ultime settimane dell'anno segnano tradizionalmente l'intensificarsi delle discussioni parlamentari sulla "legge di bilancio"
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