Switzerland and Saudi Arabia have signed a DTA in the area of income and wealth tax to prevent tax evasion.

The Covid-19 pandemic will probably continue to have an impact on our society for a long time to come, especially in the 2021 tax return.

The DTA between Switzerland and Brazil in the area of Individual Income Tax to prevent tax evasion, avoidance is applicable since this year.

Decentralised finance is all financial services based on decentralised blockchain technologies. Intermediaries are thereby replaced by smart contracts.

Whether trading activities with cryptocurrencies qualify as simple private asset management or as commercial trading is essential.

Article on the taxation of cohabiting couples with children, focusing on family law maintenance between partners. 

A voluntary purchase into the pension fund is interesting for employed persons in many respects.

In response to advancing globalisation and digitalisation, many states strengthened their cooperation. The OECD brings the efforts together.

The consequences of omissions in the ordinary assessment procedure for determining income and wealth tax at a glance.

The marital community is taxed as a community compared to divorced or unmarried parents.

The provisions on the determination of assets in the case of a start-up company were newly regulated.

A look at the system of deductibility of disability-related costs may be worthwhile. 

Lump-sum taxation is a term for a taxation system for foreign persons in Switzerland outside the regular income & wealth system.

The agenda of the Tax Talk 18 included in particular an update on the developments of the taxation of the digitalised economy.

A landmark decision was made in the area of the crediting of non-reclaimable foreign withholding taxes for individuals.

On 20 October 2020, the Federal Supreme Court issued a decision regarding the tax treatment of lump-sum expenses.

Tax consequences of the distinction between "normal class business vehicles" and "luxury class business vehicles".

Employee share ownership plans to promote employee engagement and retention come with challenges.

An overview of the effects of the "home office" on the professional expenses deduction in the 2020 tax period with a focus on the Cantons of Central Switzerland.

As a rule, profit distributions and non-cash benefits from Swiss corporations are subject to the 35% tax rate at WHT .