Should I hold my business property in the same company as my operating business, or would it be preferable for the two to be held in separate limited companies? This is a question that entrepreneurs regularly ask themselves. Here are a few thoughts on the subject.
In our newsletter, we provide you with concise information on innovations and interesting facts in the HR and Global mobility area regarding taxes, social security, labor law, payroll and immigration.
From 1 January 2024, a new federal tax will be levied by the cantons on the Swiss companies entering in the scope of Pillar 2 to guarantee the 15% minimum tax rate. Switzerland has confirmed its intention to introduce the Pillar 2 project in two phases. In the first phase, the national supplementary tax (also known as QDMTT - Qualified Domestic Minimum Top-Up Tax) will be implemented. Subsequently,...
In its recent ruling (BVGE ruling A-865/2021) of 1st December 2023, the Swiss Federal Administrative Court dealt for the first time with the term “dealer”, which qualifies as a securities dealer pursuant to art. 13 para. 3 lit. b clause 1 of the Federal Act on Stamp Duties (Stamp Duty Act; StG). In addition, the term “intermediary” pursuant to art. 13 para. 3 lit. b clause 2 StG was further clarified....
The new recommendations on transfer pricing in Switzerland issued in January 2024 by the tax authorities, recall Swiss practice in this area and confirm the application of the arm's length principle in Switzerland in the light of the OECD transfer pricing guidelines. Companies are thus encouraged to comply with these guidelines to ensure transparent and fair tax management in transfer pricing matters.
In the light of the frequent questions we receive from our clients, we wanted to take a very practical look at some of the issues that companies regularly have to deal with, whether in the field of employment law, company law, insolvency law or contract law. The first article in this series will be devoted to the provision of a medical certificate in connection with a dismissal.
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