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Switzerland (3rd Edition)

  • Editorial

  • Swiss Corporate Tax Reform III – notional interest deduction

    Andreas Staubli and Remo Küttel of PwC break down the notional interest deduction on surplus equity; a key measure within the Swiss Corporate Tax Reform III package.

  • To Box or not to Box?

    Benjamin Koch of PwC analyses the Swiss Licence Box proposed by Finance Minister Eveline Widmer-Schlumpf.

  • Swiss Corporate Tax Reform III: Other fiscal measures

    Armin Marti and Laurenz Schneider of PwC explore the details of the third pillar of the Swiss Corporate Tax Reform III, looking at how each proposed measure will impact Switzerland as a business location.

  • BEPS in the changing Swiss tax landscape

    Markus Wyss of KPMG identifies the key issues being raised in discussions around base erosion and profit shifting (BEPS) that will impact Swiss-based or Swiss-headquartered businesses.

  • Cross-border real estate structures: How to exit?

    Stephan Pfenninger and Stephanie Eichenberger of Tax Partner – Taxand look at Swiss cross-border real estate structures in the context of Swiss special purpose vehicles (SPVs) holding foreign real estate or Swiss properties held by foreign SPVs and identify the best methods for exiting such structures.

  • Exchange of information: Where do we stand?

    Pietro Sansonetti of Schellenberg Wittmer explores the evolution of information exchange practices in Switzerland, against a global backdrop of increasing transparency and exchange of information in tax matters.

  • Tax priorities when acquiring a Swiss company

    A focused and value orientated approach is of key importance for the success of an M&A transaction. Based on their experience in M&A deals, Susanne Schreiber and Simon Juon of KPMG Switzerland provide practical guidelines from a Swiss tax perspective to enhance the value provided by an M&A process when acquiring Swiss companies.

  • The Swiss mobility challenge: Entry harder, exit complex

    It is becoming increasingly difficult to enter Switzerland, and with nobody wanting to leave the system once in it, there is a trending impasse. KPMG’s Brad Maxwell explores the Swiss mobility challenge.

  • Global banking in a tax compliant world

    Markus Weber, André Kuhn and Petra Köppel of Deloitte explore tax transparency trends in global banking and assess how these developments are impacting the Swiss financial services sector.

  • Taxation of option rights granted to shareholders

    Rolf Wüthrich of burckhardt looks at the options available to taxpayers when it comes to the tax treatment of option rights granted to shareholders and explores the Swiss tax consequences of a company granting call or put options to shareholders at a price not equal to the fair market value.

  • Positioning Switzerland in the global tax world

    Oliver Jaeggi and Kurt Wild, of Tax Partner AG – Taxand, discuss the mid- to long-term positioning of Switzerland in the global tax world.

  • Switzerland: Also attractive from a VAT perspective

    Switzerland is well-known for its favourable direct tax rules which contribute to the large number of relocations to this mountainous country, but indirect tax concerns are often overlooked. Here, Constant Dimitriou of KPMG looks at the country’s VAT system.

International Correspondents