Christina Stocker
MME Legal Tax Compliance
Articles
New VAT Practice for Tokens and DLT Transactions
Switzerland - June 17 2019 The published practice adjustments on supplies in connection with blockchain and distributed ledger technology have undergone some…
Claudia Jenni, Thomas Linder, Dr. Mónika Molnár, Christina Moser, Tatiana Rhyn
Stamp duty on foreign insurance premium payments
Switzerland - March 2 2021 The payment of insurance premiums by a Swiss policyholder to a foreign insurer may result that the Swiss policyholder has to declare and pay stamp…
FTA Working Paper on Crypto Currencies and ICOs
Switzerland - August 27 2019 The emergence and spread of digital means of payment in the form of crypto currencies - such as Bitcoin and numerous issuances of coins/token in the…
Daniela Arth, Claudia Jenni, Thomas Linder, Dr. Hagen Luckhaupt, Dr. Mónika Molnár, Christina Moser, Christoph Rechsteiner, Tatiana Rhyn
Reminder - Participation exemption in Liechtenstein - Check need for action now
Switzerland - February 19 2021 The new rules regarding the participation exemption in Liechtenstein came into effect on 1.1.2019. For participations that were owned by the…
Update - Tax information in connection with the Corona virus - Canton Zug
Switzerland - March 10 2021 The Zug electorate approved the revision of the Zug tax law on March 7, 2021. The following changes will now enter into force retroactively as of Jan…
