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With retroactive effect as of 1 January 2019, the forfeiture of the right of Swiss tax-resident individuals to claim refund of Swiss withholding tax has been slightly amended. On 4 December 2019, the Swiss Federal Tax Administration therefore modified its…
Read this publicationDaniel Hayek and Mark Meili published the Swiss chapter in the latest edition of The Insolvency Review. In this chapter, the authors give an overview of the distinctive features of Swiss insolvency laws.
Read this publicationTax losses incurred by a real estate company in secondary tax domiciles are to be borne by the primary tax domicile in the first place. Losses exceeding the profit at the primary tax domicile are to be allocated proportionally to…
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