Tax Newsletter December 2018: Taxation of blockchain and crypto currency
The tax team discusses a fictional case of an initial coin offering (ICO) from a Swiss tax perspective.
IFLR Magazine July/August 2018: Share Transfer Restrictions – Unanswered Questions
In the July/August edition of the IFLR Magazine Dr. Andreas Moll, Matthias Bürge, Dr. Christian Schönfeld and Charlotte Rupf discuss the Swiss regime regarding transfer restrictions for shares of companies limited by shares. Furthermore, in light of the recent end to the long lasting conflict regarding the purchase of parts of the shares of SIKA by Saint-Gobain, they discuss several issues relating to the transfer restrictions that remain unanswered. You can find the article in English here.
Tax Newsletter December 2017: Taxation of Initial Coin Offerings in Switzerland
Prager Dreifuss breaks down the taxation models applied to Initial Coin Offerings to help give you a better sense of the current Swiss fiscal regulatory spectrum.
Revision of the FINMA circular regarding public deposits with non-banks – submission of comments to the draft by Prager Dreifuss
Prof. Dr. Urs Bertschinger and Dr. Christian Schönfeld have submitted comments to the draft for the revision of the Swiss Financial Market Supervisory Authority FINMA’s circular 2008/3 “Public deposits with non-banks” which specifies the changes in the Swiss Federal Banking Ordinance (easement for FinTech providers). You can find the submitted comments in German here.
Überwachung von Mitarbeitergeschäften im Effektenhandel
Remo Wagner’s contribution discusses the monitoring of employee transactions in securities trading from the perspective of Employment and Data Protection Law