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. 

August 2024
Konzerne und KMU

Concept of "participation" within the meaning of VAT law: Federal Administrative Court creates clarity

Unlike in other European countries, in Switzerland the acquisition, holding and sale of [...]

August 2024
Konzerne und KMU

SWISS FEDERAL SUPREME COURT "CLARIFICATION" ON THE APPLICATION OF THE SFTA SAFE HARBOUR INTEREST RATES AND ITS POTENTIAL IMPACT ON PRACTICE

In its ruling 9C_690/2022 of July 17, 2024, a five-judge panel of the Swiss Federal Supreme Court[…]

July 2024
Konzerne und KMU

Brokerage activities in the financial sector Decision of the Federal Administrative Court A-5793/2022 of 18 June 2024

Caution should be exercised when classifying the remuneration of financial intermediaries for VAT purposes; as even […]

June 2024

Analysis of Federal Supreme Court case law on international administrative assistance in tax matters from the second half of 2023

René Matteotti / Christian Attenhofer, Analyse der bundesgerichtlichen Rechtsprechung zur internationalen Amtshilfe in Steuerangelegenheiten aus […]

June 2024
Konzerne und KMU

Contractual supply of goods (“werkvertragliche Lieferung”), supply under a contract for work and labour (“Werk-lieferung”) and supply and assembly of goods (“Montage-lieferung”) from a VAT perspective - "Same same but dif-ferent"?

The VAT treatment of "simple" supplies can lead to complex VAT issues in individual cases. Still [...]

June 2024
Konzerne und KMU

Extension of the international automatic exchange of in-formation to cryptoassets and salary data

Switzerland has committed to extending the international automatic exchange of information to crypto assets and salary data, [...]

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