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    AUDIT INDUSTRY, SERVICES, INSTITUTIONS

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    Regulatory & Compliance News Obligation to notify or obtain prior authorisation in the event of a change of facts 09 Mar 2023
    Hundreds of independent asset managers or trustees have recently received or will soon receive a licence from FINMA. One of the most important associated
    Advisory IT & Digitalisation The revision of the Federal Act on Data Protection 08 Mar 2023
    The new Federal Act on Data Protection (nFADP) and the corresponding ordinance will come into force in Switzerland on 1 September 2023. All companies that
    TAX ALERT SWITZERLAND Tax-recognised interest rates for advances or loans 2023 16 Feb 2023
    For the tax assessment of advances and loans in Swiss francs and in foreign currencies, the Swiss Federal Tax Administration (FTA) publishes the recognised
    TAX Real estate gains tax on privately held properties in Liechtenstein 10 Feb 2023
    If a profit is made through the sale of a property in Liechtenstein, the seller must pay property gains tax (Grundstücksgewinnsteuer). The tax is levied on the
    Regulatory & Compliance News New Qualified Intermediary Agreement 02 Feb 2023
    With Revenue Procedure 2022-43, the US tax authority IRS published the new Qualified Intermediary (QI) Agreement in December 2022. All Qualified Intermediaries
    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,
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