Lorenzo Croce

Nouvelles règles sur l'imposition des frontaliers italiens

New tax rules for Italian cross-border workers in Switzerland

How cross-border workers are taxed: an introduction Under double-taxation agreements (DTAs), workers are generally taxed on their salaries and similar payments at the place in which they carry out their gainful activity. Specific rules (taxation at the place of residence) apply to posted workers if: they spend fewer than 183 days per year in the …

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Swiss companies limited by shares in 2021

Is the Swiss companies limited by shares law revision a revolution?

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 …

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Coronavirus (Covid-19) et annulation de vacances

Coronavirus (Covid-19) et annulation de contrats en Suisse

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 …

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