Read more about the article What consequences does the Federal Law on Tax Reform and AHV Financing (TRAF) have on corporate taxation and dividend taxation?
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What consequences does the Federal Law on Tax Reform and AHV Financing (TRAF) have on corporate taxation and dividend taxation?

As part of the legislative changes to the Federal Law on Tax Reform & AHV Financing (TRAF), possible effects on the corporate and private tax situation must be examined and…

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Read more about the article Conversion of sole proprietorship or partnership into a legal person
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Conversion of sole proprietorship or partnership into a legal person

Using a practical case, the advantages of converting a sole proprietorship or partnership into a legal person are presented. The optimization possibilities of taxes, social security and personal liability are…

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Federal court ruling on the deduction of equity interest for determining the income subject to AHV

Background / current handling The income of self-employed persons subject to AHV is determined on the basis of the guidelines (WSN) of the Federal Social Insurance Office (FSIO). The guidelines…

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Read more about the article The entry into force of the Second Homes Act on January 1, 2016
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The entry into force of the Second Homes Act on January 1, 2016

background On March 11, 2012, the Swiss electorate accepted the initiative “Put an end to the endless construction of second homes” with a narrow majority of 50.6%. The National Council…

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