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Expiry of Measures against Bankruptcies – Revival of Duties of Board of Directors

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.

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How can companies benefit from the tax reform?

In 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…

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Residency for tax purposes (individuals)

The 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.

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