More power to decide what happens to your estate. That, in a nutshell, will be the result of Switzerland’s move to revise its inheritance law, parts of which (certain Civil Code provisions) have stood for almost a century. Given the way society has changed, an update was clearly due. It has been a long process, …
Switzerland is revising its inheritance law: what will change? Leggi tutto »
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 …
New tax rules for Italian cross-border workers in Switzerland Leggi tutto »
1. The aim of the Posted Workers Act The federal act of 8 October 1999 on pay and working conditions for posted workers and controls on minimum pay laid down in standard contracts (RS 823.2; Posted Workers Act, PWA) came into force on 1 June 2004. There is a related Federal Council ordinance (RS 823.201; …
What are the sanctions for breaching the Swiss Posted Workers Act? Leggi tutto »
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 »
