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MWST - Irrevocable Fixed Interest Trusts

Switzerland - October 15 2021 On 5 October 2021, the Swiss VAT Authority issued the draft of the revised guidance on the Swiss VAT treatment of trusts and foundations (“Draft”)…

Fredrik Dekker, Roland Reding, Tatiana Rhyn

Decentralized Finance (DeFi) Policy-Maker Toolkit in Collaboration with the Wharto

Switzerland - June 13 2021 Decentralized finance (DeFi) is an emerging and rapidly evolving area in the blockchain environment. Although examples of DeFi have existed for…

Dr. Andreas Glarner, Michèle Landtwing Leupi, Dr. Luka Müller

Delegation of Tokens, Staking Rewards and VAT

Switzerland - May 19 2021 Current blockchain protocols use - instead of the proof-of-work algorithm known from Bitcoin or Ethereum (also called "mining") - a proof-of-stake…

Fredrik Dekker

Delegation von Token, Staking Rewards und MWST

Switzerland - April 20 2021 Neuere Blockchain-Protokolle verwenden - anstelle des von Bitcoin oder Ethereum bekannten Proof-of-Work-Algorithmus (auch «Mining» genannt)…

Fredrik Dekker

Delegation of Tokens, Staking Rewards and VAT

Switzerland - April 20 2021 Current blockchain protocols use - instead of the proof-of-work algorithm known from Bitcoin or Ethereum (also called "mining") - a…

Fredrik Dekker