Steuern bei Immobilieninvestitionen: Vergleich Privatvermögen vs. Immobiliengesellschaft
November 2025
Text in German only. zsis) - Zentrum für Schweizerisches und Internationales Steuerrecht Der Beitrag vergleicht die Steuerfolgen beim direkten Immobilienbesitz im…
Fusione di risanamento tra società sorelle – Conseguenze fiscali per le società e per i titolari di diritti di partecipazione
Novità Fiscali
October 2024
Text in German only. Secondo il diritto commerciale, una società è da risanare in presenza di perdita di capitale (art. 725a CO) o eccedenza di debiti (art. 725b CO). Ai fini…
Sanierungsfusion zwischen Schwestergesellschaften
June 2024
Text in German only. zsis) - Zentrum für Schweizerisches und Internationales Steuerrecht Handelsrechtlich ist eine Gesellschaft sanierungsbedürftig bei hälftigem…
Ticino Cantonal Tax Reform
Focus: Taxation of Pension Capital Withdrawals
July 2023
The Cantonal Government proposes capping the tax burden on pension capital withdrawals from 2024. The resulting overall maximum tax rate in Ticino will be approx. 8% (combined…
Flexible taxation of life annuities as of 2025
May 2023
In Switzerland, 40% of a life annuity (pillar 3b) is currently treated as taxable income, while 60% is considered tax-exempt repayment of capital. It follows that, in an…
Abolire le tasse di bollo federali per incentivare gli investimenti e rafforzare l’economia svizzera?,
Novità Fiscali
June 2020
Stamp tax reform to further improve Switzerland's international competitiveness and boost economic growth versus the concerns of lower federal tax revenues. Open pdf (publication…
Strengthening the Swiss capital market: Fundamental changes required for withholding tax,
International Tax Review
February 2020
The proposed Swiss withholding tax reform should attract foreign investors and encourage Swiss groups to keep their financing and treasury activities in Switzerland. Open pdf…
Strengthening Switzerland’s attractiveness for investment,
International Tax Review
March 2017
Overview of the improvements in the Swiss tax system that will further strengthen the attractiveness of Switzerland as an investment and business location. Open pdf Airoldi L. /…