Beat Baumgartner
Loyens & Loeff
Articles
Enhanced cooperation: EU Implementation of Pillar 2 without unanimity
European Union - June 10 2022 The current state of play in the negotiations for an EU Pillar 2 Directive is that all but one Member State are on board. Hence, there is one…
Pierre-Antoine Klethi, Nicolas Lippens, Aline Nunes, Jorn Steenbergen, Fabian Sutter, Dennis Weber
Amendments to exemption at source for Swiss withholding tax as of January 1st, 2023
Switzerland - May 11 2022 The requirements for the exemption at source from Swiss dividend withholding tax will be improved as of January 1st, 2023. The exemption will apply…
FOB & PW Update - German-speaking Switzerland
Switzerland - April 5 2022 This update contains general information with regard to various topics that may be of interest for Swiss and foreign high-net-worth individuals and/or…
Update on abolishing of Swiss stamp taxes
Switzerland - April 5 2022 On Tuesday 30 September 2021, the Swiss Parliament decided not to pursue the proposed abolishing of the security transfer stamp tax on domestic…
In review: direct taxation of businesses in Switzerland
Switzerland - February 3 2022 An overview of direct taxation of businesses in Switzerland, including taxes on income and capital gains.
