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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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Seasons Greetings
CROCE & Associés SA wishes you and your loved ones Happy Holidays and a New Year filled with health, peace and happiness. We look forward to seeing you again in January 2018.
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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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