We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Results 1 to 5 of 20
Most popular |Most recent


Single Family Offices in Switzerland: Legal and Taxation Framework

Switzerland - August 7 2018 The number of single family offices in Switzerland has increased steadily in recent years. This article describes the decisions that need to be taken...

Dr. Andreas J. Bär, Dr. Daniel Leu.


Swiss Guarantees and Securities

USA - October 26 2017 Generally, interest paid on loans are not subject to Swiss Withholding Tax ('WHT'). Interest on bonds and bank interest, however, are subject to 35...

Susanne Schreiber, Dr. Daniel U. Lehmann.


Unternehmensnachfolge bei familienunternehmen

European Union - March 13 2017 Bei der Unternehmensnachlassplanung stellen sich Fragen in diversen Rechtsge bieten wie Erb-, Gter-, Vorsorge- und Steuerrecht fr smtliche beteiligten...

Corinna Seiler.


Tax News: Corporate Tax Reform III rejected by referendum

Switzerland - February 10 2017 On 12 February 2017, the Corporate Tax Reform III ("CTR III") was submitted to a referendum and rejected with 59.1. It is fair to assume that a new...

Paolo Bottini, Susanne Schreiber, Peter Reinarz, Dr. Daniel U. Lehmann.


Automatic Exchange of Information (AEOI): Publication of final AEOI-Guideline

Switzerland - January 19 2017 Yesterday, the Swiss Federal Tax Administration (SFTA) published the final version of the AEOI-Guideline in German as well as in French and Italian...

Dr. Ruth Bloch-Riemer, Dr. Daniel U. Lehmann.