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On 14 October 2020, the Federal Council decided not to extend themeasures against bankruptcies caused by COVID-19. The resulting consequences are explained in this newsletter.
Read this publicationIn the 5th October 2020 issue of NZZ, Roland Böhi and Lukas Scherer shed light on the tax reform measures of the patent box and the super-deduction for research and development expenses for the tax promotion of innovation in Switzerland…
Read this publicationThe place of an individual's tax residence for national tax purposes can be controversial if a person has permanent homes available to himself in more than one canton in Switzerland. A short presentation of some frequent constellations.
Read this publication