Gibson Dunn & Crutcher

International Top 30 position 2012: 19

Swiss residents taxed on a lump sum: France hardens its tone

A number of foreign residents living in Switzerland benefit from an advantageous tax regime called régime du forfait, an attractive alternative to the tax based on the real income of the taxpayer. This tax regime is applicable to taxpayers of foreign nationality who take up residence in Switzerland for the first time. It is conditional on the absence of business being carried out in Switzerland. The taxpayers’ income is determined on a lump sum basis calculated on annual costs relative to their lifestyle during the taxation period.

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Briefings from Gibson Dunn & Crutcher

  • New UAE antitrust legislation in force from February 2013

    On 23 October 2012, the United Arab Emirates enacted its Federal Competition Law (Federal Law No. (4) of 2012), which laid down new rules on anti-competitive agreements, merger control and abuse of dominance.

  • 2012 year-end German law update

    In retrospect, 2012 likely will be remembered as another year of manifold challenges in the Eurozone and of slow consolidation rather than one of fundamental reform or renaissance.

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Telephone House
2–4 Temple Avenue
London
EC4Y 0HB
UK

Firmwide revenue 2011 ($m): 1,165
Global lawyers 2011: 995