Provisions for vacation credits: Current Federal Supreme Court ruling on tax deductibility and effects on companies and tax practice.

The new Federal Supreme Court decision (BGer of July 17, 2024, 9C_690/2022) has far-reaching consequences for the determination of safe haven interest rates.

With the Income Inclusion Rule, the Federal Council also decided to introduce part of the international supplementary tax as of January 1, 2025.

The Federal Council extends AEOI to crypto assets. The new regulations will come into force from 2026. We summarize the most important points for you below.

Reissue of treasury shares - the Federal Supreme Court clarifies profit tax assessment.

In Switzerland, income is only taxable if it is realized. But what exactly does that mean? Our article shows the criteria of the Federal Supreme Court.

The following article shows the legal and federal court conditions under which a holding foundation can be tax-exempt.

In our latest blog post, we look at the requirements for tax exemption due to charitable status.

Introduction of individual taxation for married couples to eliminate the current marriage penalty - a proposal in the political discourse.

Inadequate interest rates on loans to shareholders are relevant for tax purposes. These 2024 interest rates create legal certainty.

In mid-October to early November 2021, the two cryptocurrencies Bitcoin and Ethereum reached new record highs.

Our blog post discusses the planned reform of tax loss offsetting and takes a critical look at its specific design.

The current tax practice regarding the demerger of holding companies - we illustrate the advantages for succession planning.

Delimitation of self-employed and dependent gainful employment on the basis of a current Federal Court decision (9C_606/2022 of June 6, 2023).

According to the Federal Supreme Court Jurisprudence , repayments of hidden capital contributions are exempt from income tax.

Transfer prices are playing an increasingly important role in Tax Planning and auditing and should always be documented and justified.

Research and development costs may be deducted by up to 50 percent in excess of the business justified R&D expense.

Read the main arguments and counterarguments to the OECD reform on minimum taxation of multinationals in our blog post.

The Swiss WHT is a tax on the income from movable capital assets and has tax character for persons abroad.

Insufficiently interest-bearing loans from Swiss companies to shareholders are relevant for tax purposes. These 2023 interest rates create legal certainty.