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.

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.

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

Mortgages are important financing elements in the purchase of a home. There are different mortgage models.

Questions regarding the taxation of imputed rental value repeatedly lead to disputes with the tax authorities.

In the case of company sales, the fundamental question regularly arises as to how the transaction should be structured from a legal and tax perspective.

Ruling of the Federal Supreme Court on the sale of a 4.5-room maisonette flat at CHF 1,420,000 which was acquired for CHF 1,011,000.

Switzerland's withholding tax system was revised with the Federal Act on the Revision of Withholding Tax on Income from Employment.

As a result of the Corona crisis, the traditional working model has come under heavy pressure and even the Federal Council recommends the "home office" model.

Bucher Tax AG has written an article in the focus issue of zsis) on the implementation of TRAF throughout Switzerland.

The agenda of Tax Talk 16 included an update on developments in the field of taxation of the digitalised economy.

Compliance in a company often consists largely of IT compliance, customer compliance, global compliance and tax compliance.

The ruling 2C_812/2018 of 20 August 2019 deals with a married couple who are self-employed farmers and cooperative members.

When the marital incomes of married couples are added together, the so-called "marriage penalty" often occurs as a result of tax progression.

The new tax calculator of the Federal Tax Administration is online.