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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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La Cour administrative d'appel a rendu un arrêt important sur l'article 123 bis CGI. Ultima notizie

Trust et interprétation de l’article 123 bis CGI par les tribunaux français

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.

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Swiss companies limited by shares in 2021 Newsletters

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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Prendre la résidence à Malte. Pubblicazioni

La prise de résidence à Malte

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 …

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