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 »
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 »
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
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
New measures to fight mass immigration and unemployment in Switzerland Leggi tutto »
