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 from Swiss companies to their shareholders are relevant for tax purposes. Safe-haven interest rates create legal security.

In mid-October to early November 2021, the two best-known and most capitalized 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/-audit and it is recommended that they are always documented and justified.

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

Our blog post outlines the main arguments and counter-arguments to the introduction of the OECD reform on the minimum taxation of multinational corporations.

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

Inadequate interest rates on loans from Swiss companies to their shareholders are relevant for tax purposes. Safe-haven interest rates create legal security.

This blog post shows how to manage real estate held for the long term in a tax-optimal manner.

This blog post outlines what a tax-optimized structuring for the sale of a property might look like.

The purpose of the participation deduction is to avoid multiple taxation of the same economic profit substrate.

In connection with international corporate restructuring, it is imperative to address the issue of treaty abuse.

This blog post provides an overview of the Swiss tax consequences for a foreign individual with a property in Switzerland as private assets.

In the case of international corporate restructuring, an in-depth examination of the issue of treaty abuse is unavoidable.

Profit distributions are subject to WHT in Switzerland and fulfill a control function domestically and a fiscal function internationally.