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. 

October 2026
Large corporations and SMEs

Dividends via a Holding Company: When the OASI Pierces the Corporate Veil

The fact that the AHV can reclassify excessive dividends paid to shareholder-employees as wages subject to contributions is well-established […]

September 2026
Large corporations and SMEs

Transfer stamp tax: Foreign single-investor funds qualify as exempt investors – Federal Supreme Court overturns SFTA and Federal Administrative Court decisions

In its decision 9C_697/2024 of June 2, 2026, the Federal Supreme Court provided important legal certainty regarding sales tax law […]

September 2026

Der Residualmehrwert bei Überbauungen – Grundstückgewinn oder Unternehmensgewinn?

Der Residualmehrwert bei Überbauungen – Grundstückgewinn oder Unternehmensgewinn?Die offene Zuordnungsfrage im monistischen System By: Nils […]

September 2026
Large corporations and SMEs

Individual risks too remote, aggregate risk too high? Federal Supreme Court clarifies when provisions must be recognised

In its decision 9C_296/2025 of June 30, 2026, the Federal Supreme Court, sitting as a five-member panel, addressed the […]

August 2026
Umstrukturierung

Bequest of Shares to the Managing Director: Remuneration or Business Succession?

In its judgment 9C_463/2025 of 17 June 2026, the Federal Supreme Court had to rule on a case at the interface […]

August 2026
Verhandlungs- und Prozessführung, Streitbeilegung

Tax Domicile Proceedings: Course, Deadlines and Pitfalls for Individuals and Legal Entities

Although tax domicile disputes are decided based on the facts of the case, the procedural aspect should not be overlooked. […]

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