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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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L’impatto della Quinta Direttiva europea contro il riciclaggio di denaro sui trust, i conti bancari e i beni immobili

Introduzione Poco dopo il recepimento da parte degli Stati membri dell’UE della Quarta Direttiva europea sulla lotta contro il riciclaggio di denaro, il Parlamento europeo ha già votato una nuova stesura il 19 aprile scorso (modifica della direttiva (UE) 2015/849). In seguito agli attacchi terroristici di Parigi e di Bruxelles e agli scandali dei Panama …

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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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