Professional Information Management
We ensure our specialists’ high-level qualifications are kept up-to-date via a continuous supply of expert information.
This gives you the peace of mind of knowing your interests are always well protected. We can provide reliable short and long-term trust, tax and administrative solutions throughout Switzerland – even if your requirements change over time.
MOORE STEPHENS Switzerland
Avenue de France 23
CH – 1202 Genève
+41 58 911 86 00
Deductibility of reimbursements for education and training costs
The deductibility of reimbursements for education and training costs is clearly regulated.
The right to one’s own image
Before posting images of employees on a company website, it is necessary to obtain the consent of the individuals concerned. It is currently in vogue to include a photo of …
When asset managers make losses
The Federal Supreme Court has decided that an asset management company shall compensate two of their clients for the damage incurred by their investments.
Properly documenting large cash transactions
Unless the existence of a cash loan can be proven, the loan amount becomes taxable.
New regulation for profit tax for legal entities pursuing “ideational purposes”
For profits above the exemption limit, tax liability exists irrespective of whether or not a legal entity fulfills the criterion of “ideational purpose”.
Compulsory financial assistance for family members
People with above-average financial circumstances who can be reasonably expected to support the needy may be required to provide compulsory financial assistance for their family members. But what is considered “above-average” income and wealth?
What is a simulated loan?
A simulated loan has specific identifying features. It is tax-relevant on both the debtor and lender side.
Increased quotas for employed persons from third countries and service providers from the EU/EFTA
The Swiss Federal Council continues to respond to the sustained demand within the economy for workers and specialists from third countries and the EU/EFTA.
Correct taxation for cryptocurrency
The cantons of Zurich, Lucerne and Zug have published practical advice on this subject, albeit with different opinions in terms of the assessment method.