Publications

At first hand.

We constantly look into tax developments and trends, are eager and dare to comment on new topics.

Our experts regularly publish in renowned professional journals such as the EXPERT FOCUS und nehmen immer wieder an den internationalen Steuerseminaren des ISIS Institute for Swiss and International Tax Law In our articles, we share relevant specialist topics and forward-looking tax law news with you.

The PrimeTax Newsletter is published regularly. 

November 2023
Global Mobility

Tax stumbling blocks for cross-border teleworking

In our last article, we took a closer look at the social security subordination rules for cross-border activities and the resulting problems. […]

November 2023
Konzerne und KMU

Recent judgement on the distinction between subsidy and donation

From a VAT perspective, subsidies and donations constitute so-called "non-consideration". This means that […]

October 2023
Konzerne und KMU

VAT: FTA practice adjustment regarding vouchers

Based on the assessment of new facts and as a result of the decision of the Federal Administrative Court of […]

October 2023
Global Mobility

New multilateral framework agreement on the change of jurisdiction in the field of social security in cases of cross-border activity

In the area of the coordination of national social security systems, in the case of a substantial activity in the country of residence within […]

September 2023
Konzerne und KMU

VAT: Federal Administrative Court takes a position on supplies in con-nection with the operation of validator nodes

Blockchain-based applications are becoming increasingly popular. At the same time, there is still un-certainty about the VAT treatment of relevant technology-specific transactions, such as the validation or verification activities of so-called validators.

September 2023
Konzerne und KMU

Partial revision of the Value Added Tax Act

The Federal Council adopted the dispatch on a partial revision of the VAT Act […]

MEHR ANZEIGEN