In December 2023, the Federal Administrative Court issued a ruling on transfer stamp tax related to intermediary activities (BVGer ruling A-865/2021). This prompted the Swiss Federal Tax Administration (SFTA) to clarify its administrative policy regarding stamp duties.
This fourth article, dedicated to best practices, explores the right to remote work in response to the growing demand from employees. Many workers now seek greater freedom in choosing their place of work, more flexible working hours, and a better work-life balance, facilitated by modern technology.
The Swiss Federal Supreme Court, in its recent ruling dated November 25, 2024, addressed the issue of whether the issuance of employee shares is subject to transfer stamp tax. For the first time, the Federal Supreme Court has ruled that the free issuance of shares within employee share plans should generally not be subject to transfer stamp tax.
As 2025 begins, a wave of new tax regulations is coming into effect, with some still awaiting further developments. In this article, we will explore the key tax changes that may impact SMEs and entrepreneurs this year.