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Regulatory & Compliance News Crypto-Asset Reporting Framework (CARF) – More than meets the eye 26 Jan 2023
The question of the extent to which cryptocurrencies and other virtual assets are reportable within the framework of the automatic exchange of information
TAX Tax relief under new commercial law 05 Jan 2023
Changes in commercial law effective January 1, 2023, result in various tax planning opportunities and increased flexibility. This is especially true for
Regulatory & Compliance News Amendments to the Anti-Money Laundering Act (AMLA) 15 Dec 2022
Two key amendments, in particular, will come into effect on 1 January 2023 as part of the AMLA revision: the obligation to verify the details of the beneficial
LEGAL Corporate Law Reform as of 1st January 2023 17 Nov 2022
The new Swiss corporate law will enter into force on January 1st, 2023. The key changes are greater flexibility for share capital and equity distributions,
TAX Increase in maximum pillar 3a deductions in the 2023 tax year 15 Nov 2022
Increase in maximum pillar 3a deductions in the 2023 tax year.
LEGAL The EU Whistleblower Directive – are Swiss companies also required to act? 10 Nov 2022
EU Directive 2019/1937 on the protection of persons who report breaches of Union law («Whistleblower Directive») entered into force on 16 December 2019. The
TAX Withholding tax improvements for Liechtenstein/Swiss structures as of 2023 06 Oct 2022
On 4 May 2022, the Swiss Federal Council decided to amend the ordinance on the reporting procedure in group relationships regarding withholding tax. The
Audit Financial Services Challenges in auditing cryptocurrencies 05 Oct 2022
As crypto-currencies are currently still little regulated and their value fluctuates relatively strongly, this not only entails certain business risks - there
TAX Increase of Swiss VAT rates as from 2024 27 Sep 2022
Based on a people’s decision of 25 September 2022 the Swiss VAT rates are going to be increased. The increase of the VAT rates is planned to become effective
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