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

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.

International corporate restructuring requires an examination 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.

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

DTA between Switzerland and Brazil to prevent tax evasion has been applicable since 2022

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

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

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.

Countries strengthen cooperation due to globalization; OECD brings 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 in Switzerland refers to a special taxation system for foreign persons.