Introduction Italy? A tax haven under the sun… Over the last decade, numerous European countries (in particular Portugal, Malta, Cyprus and Greece) have introduced advantageous tax regimes in a bid to capture a clientele of HNWIs (High Net Worth Individuals). The countries make no secret of the fact that these appealing tax regimes are designed …
In 2016, the United Kingdom sent shock waves across Europe when it decided to leave the European Union, in a process that has come to be known as Brexit. The UK officially ceased to be part of the EU at midnight on 31 January 2020. As London and Brussels continue to hammer out the details …
How will Brexit affect Switzerland’s immigration rules? Leggi tutto »
Introduction As a country, Switzerland is primarily an importer of foreign labour. But the relevant tax law is complex and can be difficult to navigate both for employers who post staff to our country and for employees planning to work here for a short period. In this article, our lawyers will take a look at …
Taxation of posted workers and short-term employees in Switzerland Leggi tutto »
La Cour administrative d’appel de Paris a jugé en juin 2020 que les trusts discrétionnaires et irrévocables n’étaient pas soumis à l’article 123 bis CGI.
Introduction After years of groundwork and discussions, on 19 June 2020 the Swiss parliament at last adopted the new text of the law governing companies limited by shares. This eagerly awaited revision was rejected when it was first presented in 2013. In 2016, the Federal Council brought the issue back to the table with a …
Is the Swiss companies limited by shares law revision a revolution? Leggi tutto »
Introduction Malte est un petit archipel situé au milieu de la mer Méditerranée entre la Sicile et la côte d’Afrique du Nord. La République comprend les îles habitées de Malte, Gozo, Comino et Manoel ainsi que les îles inhabitées de Filfla, Cominotto et les îles de Saint-Paul. Sa localisation stratégique lui a valu les convoitises …
I) Introduction II) Coronavirus (Covid-19) et voyages à forfait A. Droit applicable B. Définition du voyage à forfait C. Annulation du voyage en raison du coronavirus (Covid-19) III) Transport aérien et coronavirus (Covid-19) A. Droit applicable B. Droits des passagers en lien avec le coronavirus (Covid-19) IV) Croisières/transport de passagers et coronavirus (Covid-19) A. Droit …
Coronavirus (Covid-19) et annulation de contrats en Suisse Leggi tutto »
Introduction De nombreux commerçants en Suisse se posent aujourd’hui la question de savoir s’ils doivent continuer à payer leur loyer alors que leur entreprise est fermée – au minimum – jusqu’au 19 avril 2020, suite à l’entrée en vigueur de l’Ordonnance 2 sur les mesures destinées à lutter contre le coronavirus (COVID-19) du Conseil fédéral. …
Coronavirus: Dois-je continuer à payer le loyer de mon entreprise? Leggi tutto »
Introduction Au vu de l’accélération de la propagation du coronavirus (COVID-19) en Suisse, le Conseil fédéral a renforcé le 16 mars 2020 les mesures destinées à protéger la population. Il a qualifié la situation en Suisse de « situation extraordinaire » au sens de la loi sur les épidémies. Toutes les manifestations publiques ou privées …
Coronavirus : Quelles conséquences sur le salaire en Suisse? Leggi tutto »
For the fifth consecutive year, CROCE & Associés SA has been awarded “Switzerland – Private client law firm of the year” by ACQ5 Law Awards 2020. A testament to our firm’s longevity, legal expertise and professionalism. We take pride in knowing that many satisfied clients have referred us to ACQ5. The ACQ5 Law Awards are …
