Mondaq Europe - Switzerland: All Topics
Charles Russell Speechlys
Having been on the grey list of tax havens for almost two years, Switzerland has finally been removed from the said list.
Baer & Karrer
Den Willen des Erblassers umzusetzen, tönt einfach, ist in der Praxis aber komplizierter. Für die Erben kann das Engagement eines Willensvollstreckers sinnvoll sein, doch müssen sich...
Baer & Karrer
What is the relevant legislation relating to tax administration and controversies? Other than legislation, are there other binding rules for taxpayers and the tax authority
Prager Dreifuss
Originally, the Protocol was negotiated and signed by Switzerland and the USA on 23 September 2009 in order to revise their 1996 DTA.
Charles Russell Speechlys
At its meeting on 27 September 2019, the Federal Council decided that the Federal Law on the Implementation of the Recommendations...
Charles Russell Speechlys
Building a family as an LGBTI+ parent takes planning. Whether your family grows through IVF, a co-parenting arrangement or surrogacy, the addition of a new family member is life changing.
Steptoe & Johnson LLP
Jean Russotto authored an article titled "When Switzerland Goes down the Wrong Path" for the Swiss French-language newspaper Le Temps. The September 12 ...
Baer & Karrer
Ten Years Ago, On 16 October 2008, The Swiss Government And The Swiss National Bank (SNB) Bailed Out UBS AG.
Baer & Karrer
Von der Gewinn- und Kapital- steuerpflicht und indirekt von der Erbschafts- und Schenkungs- steuerpflicht für Zuwendungen werden juristische Personen
Prager Dreifuss
As part of the IFA Congress 2019 held in London, the authors discuss BEPS Action 4 (interest deductibility) and its implementation in Switzerland. Interest limitation rules, as the ones proposed
Prager Dreifuss
Die Autoren besprechen im Rahmen des IFA-Kongresses 2019 in London den BEPS Aktionspunkt 4 (Zinsabzugsfähigkeit) und dessen Umsetzung in der Schweiz. ...
Baer & Karrer
Against the backdrop of the growing number of projects for so-called "stable coins" since mid-2018, the Swiss Financial Market Supervisory Authority ("FINMA") published new guidelines ...
Loyens & Loeff
According to the current regulatory set-up in Switzerland, it is permissible to sell and purchase cannabis products, as long as the THC level remains below 1%.
Charles Russell Speechlys
The two states had signed the protocol on 23 September 2009 in order to revise their 1996 DTA. Ratified in 2010 by the Federal Assembly
Baer & Karrer
The identification of the debtor's assets is key in the enforce¬ment of judgments or awards. Under Swiss law, the resources available to a party to identify another party's assets are quite limited, save for the information which is publicly available.
Prager Dreifuss
In June 2019, the Financial Action Task Force (FATF) issued its guidance on virtual assets and virtual asset service providers concluding that the effective implementation of anti-money laundering
Niederer Kraft Frey AG
International Arbitration Comparative Guide for the jurisdiction of Switzerland, check out our comparative guides section to compare across multiple countries
The scores were then aggregated as a composite index using a qualitative and expert-based assessment in order to form the final country ranking.
Prager Dreifuss
On 26 August 2019, the Swiss Financial Market Supervisory Authority FINMA ("FINMA") published its Guidance 02/2019.
Baer & Karrer
The Swiss Financial Market Supervisory Authority announced on 28 August 2019 that it had recognised as minimum standard the amended Guideline of the Swiss Bankers' Association.
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