Lorenzo Croce

Taxation et délocalisation au Royaume-Uni.

La taxation des “res non dom” au Royaume-Uni (MAJ: avril 2020)

Lire en version livre Par Lorenzo CROCE, avocat aux barreaux de Genève et de Singapour, LL.M., TEP I) Introduction Ils sont russes, indiens, arabes ou français et résident au Royaume-Uni, principalement à Londres, depuis longtemps. Pourquoi ? Certainement pas pour le climat mais plutôt pour le régime fiscal ultra-favorable dont ils bénéficient. Malgré le Brexit […]

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The end of the road for bearer shares in Switzerland?

Last Wednesday, the Swiss Federal Council opened a consultation (lasting until 24 April 2018) into discontinuing bearer shares in Swiss companies limited by shares not quoted on the stock exchange. The draft bill will be debated by parliament in autumn 2018. If it becomes law, existing bearer shares will be converted automatically into registered shares.

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New measures to fight mass immigration and unemployment in Switzerland

Introduction In late 2016, the Swiss Federal Assembly adopted the revision to the Federal Act on Foreign Nationals (LEtr) in order to implement the initiative against mass immigration accepted by the people and the cantons on 9 February 2014 (article 121a of the Constitution (Cst.) and more generally to fight unemployment in our country. A

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New transaction reports for securities trading from 2018

From January 2018, the Swiss Financial Market Infrastructure Act (RS 958.1, FMIA) which came into force in early 2016, will require participants admitted to a trading venue (Swiss securities dealers, foreign participants authorised by the FINMA, etc.) to report all the information required for the transparent trading of securities. Similar requirements are already in place

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CROCE & Associés SA winner at Lawyer Monthly Legal Awards 2017

CROCE & Associés SA has just been announced as Swiss “Private Client Law Firm of the Year 2017” by the Lawyer Monthly Legal Awards. The Lawyer Monthly Legal Awards recognise the achievements of law firms and individuals who have delivered exceptional results for their clients over the past 12 months. The 2017 Lawyer Monthly Legal

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CROCE & Associés honoured by Acquisition International Legal Awards 2017

Acquisition International has announced the winners of the 2017 Legal Awards and our firm is delighted to have been honoured. CROCE & Associés SA has been named the “Best international Commercial Law Firm – Switzerland” The 2017 Legal Awards, which are now in their sixth year, acts as the ultimate guide to the very best

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Automatic Exchange of Information (AEOI) and voluntary tax disclosure in Switzerland

The Swiss Federal Tax Administration (FTA) said in a policy statement on 13 September 2017 that from 30 September 2018 it would no longer accept a voluntary tax disclosure regarding elements covered by the automatic exchange of information (AEOI). The FTA considers that information obtained under the AEOI will be known to the authorities by

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The corporate tax reform in the canton of Vaud will be effective in 2019.

Switzerland: The government of the canton of Vaud has just announced that the corporate tax reform (“CTR III“) will enter into force on the 1st of January 2019, without waiting for the federal tax project to be adopted (“Tax Proposal 17“). So, from 2019, the total effective rate of tax on profits (Confederation, canton and

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The Federal Council decides to increase work permit quotas for non-Europeans

Bonne nouvelle ! Le gouvernement suisse a annoncé vendredi dernier qu’il augmentait les contingents de permis de séjour délivrés aux travailleurs extra-européens. Ainsi, 500 permis supplémentaires seront octroyés l’an prochain, soit 3500 permis B (+500) et 4500 permis L de courte durée. Ces autorisations seront versées à la réserve fédérale, c’est-à-dire que les cantons, dans l’hypothèse où

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