In order to finance an early retirement, a dependent employee also bought into a pension foundation in 2006.

Taxpayer X emigrated to Israel in September 2012. He had previously paid regular contributions into a Swiss pension foundation.

Taxation according to expenditure is an important instrument for Switzerland in international tax competition.

Zug-based X AG made an adjustment to the carrying amount of its investment in Y AG of CHF 45 million through profit or loss.

The Federal Supreme Court had to decide whether or not fines can be deducted for tax purposes in Switzerland.

As a preferred location for multinational companies, Switzerland is one of the most integrated economies in the global economy.

A married couple did not file a tax return for the 2012 tax year and the taxes were subsequently assessed according to dutiful discretion. 

In a divorce in 1999, the husband's existing pension fund capital was divided and half of the capital was allocated to the wife.

In July 2015, the Dutch tax administration submitted a group request to the FTA without naming names.

Private wealth management activity may give rise to tax-relevant gains and/or losses.

Administrative assistance agreements to combat tax evasion and tax fraud have been concluded by several states, including Switzerland.

A statement on the question of how the participation deduction pursuant to Art. 70 Para. 4 lit. b DBG is to be interpreted after the new version in USTR II.