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Le nouveau droit des successions va entrer en vigueur début 2023. Newsletters

Switzerland is revising its inheritance law: what will change?

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, …

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Nouvelles règles sur l'imposition des frontaliers italiens Newsletters

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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Explication de la loi sur les travailleurs détachés. Pubblicazioni

What are the sanctions for breaching the Swiss Posted Workers Act?

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; …

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La dolce vita en Italie Pubblicazioni

Transfer of tax residence to Italy

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 …

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Brexit et impact en Suisse Ultima notizie

How will Brexit affect Switzerland’s immigration rules?

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 …

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fiscalité des travailleurs détachés en Suisse Pubblicazioni

Taxation of posted workers and short-term employees in Switzerland

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 …

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