For a number of years, endeavors to reform the Swiss federal withholding tax system with regard to the taxation of interest from collective debt instruments have been going on. The reform is generally aimed at strengthening the Swiss debt capital market. The latest...
Be sure to beware tax pitfalls when moving residence Swiss Courts ruled that a US citizen living in the UK could not get Swiss dividend tax back. With a judgment rendered on 27 November 2020 (case no. 2C_835/2017), the Swiss Federal Supreme Court (“FSC”) confirmed...
On a governmental level, the introduction of a Swiss law on trusts is currently being reviewed as Switzerland does not provide for a suitable instrument to be used for estate planning or asset protection purposes. Arguments for the introduction of a Swiss Trust Law...
The Family Foundation is used hesitantly in Swiss succession and estate planning, although in recent years, the establishment of a foundation has been increasingly evaluated again. A robust estate planning ensures a reliable regulation and avoidance of conflicts...
