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Additional deduction on research and development activities

The R&D super-deduction is an attractive tax measure which is not only favourable for companies but will also promote Switzerland as an international hub for innovation. Our publication deals with the key aspects of this tax measure.

by Dr. Roland Böhi, Lukas Scherer and Manuel Vogler in PD Tax Newsletter February 2020
February 2020

Moot Court Trial Run at Prager Dreifuss

On February 11, 2020 the claimants from the University of Basel and the respondents represented by the University of Zurich fought an exciting arbitration battle in the Zurich offices of Prager Dreifuss:

In a matter revolving around a carbon free energy strategy, serious issues between a developer of pump hydro power plants and a manufacturer of sophisticated turbines had to be resolved. Several hair-splitting arguments on procedural issues had to be digested by the arbitral tribunal composed of our attorneys Marcel Frey (presiding arbitrator), Gion Jegher and Bernhard Lauterburg. Finally, the merits discussion delivered the answer to the ultimate question: Yes, the glass is half full!

The tribunal’s president opening the session (standing in the middle: Marcel Frey)
Bernhard Lauterburg double-checking facts
A tough challenge formulated by Gion Jegher
In the left corner: the University of Basel
True professionalism in the team of the University of Zurich: May I present my business card?
Claimants start to fire
The audience following the claimant’s line of argument
The representatives of the respondent are listening carefully
Claimant’s analogy on the glass being nearly empty.
Full glasses, however, at the reception after the conclusion of the proceedings.
by Marcel Frey
February 2020

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

The Federal Act on Tax Reform and AHV Financing (TRAF) abolished cantonal tax privileges for holding, domicile and mixed companies. Roland Böhi and Lukas Scherer of Prager Dreifuss analyse the impact of the reform and assess the transitional measures set up to alleviate an additional tax burden.

by Dr. Roland Böhi and Lukas Scherer in International Tax Review
February 2020

The International Comparative Legal Guide: Project Finance 2020 Switzerland

In the 2020 edition of the International Comparative Legal Guide to Project Finance, Daniel Hayek and Mark Meili discuss common issues in project finance laws and regulations in Switzerland – including security, bankruptcy, restrictions on investments, insurance and arbitration.

by Daniel Hayek and Mark Meili in The International Comparative Legal Guide - February 2020
January 2020