Practical Implications of the new FINMA Guidance on Payments on the Blockchain

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Tax consequences of coronavirus for employees and companies

The Corona Pandemic confronts us all with new and unknown challenges. In order to make a small contribution to overcoming the current situation, the Tax Team describes certain tax implications of the coronavirus for both employees and employers and summarises the latest tax measures of the Swiss Federation and the cantons in connection with the […]

Consequences of the coronavirus – Contract adjustment and restructuring

With the outbreak of the coronavirus in Switzerland, various legal questions arise for companies, in particular with regard to the validity and amendment of contracts. If insolvency is imminent, measures to prevent bankruptcy are required. The following text provides an overview of the most important points in this context.

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By Dr. Roland Böhi, Lukas Scherer On January 1 2020, the corporate tax reform entered into force. The Swiss cantons have some margin of discretion in the implementation of the legislation. Differing cantonal pecularities and characteristics are, hence, to be expected. With the enactment of the corporate tax reform, the cantonal tax privileges for holding, […]

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By Dr. Roland Böhi, Lukas Scherer, Manuel Vogle Since 1 January 2020, many cantons have allowed an additional deduction for research and development expenditure. The cantons enjoy wide discretion in the application of this additional deduction. Depending on the cantonal implementation, this may result in very attractive tax planning options, not only for multinational enterprises […]

The abolishment of holding company status: Measures to mitigate tax burden

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