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15. October 2018

Deductibility of reimbursements for education and training costs

The deductibility of reimbursements for education and training costs is clearly regulated.


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15. October 2018

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 …


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15. October 2018

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.


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15. October 2018

Properly documenting large cash transactions

Unless the existence of a cash loan can be proven, the loan amount becomes taxable.


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15. October 2018

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”.


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15. October 2018

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?


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15. October 2018

What is a simulated loan?

A simulated loan has specific identifying features. It is tax-relevant on both the debtor and lender side.


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15. October 2018

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.


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15. October 2018

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.


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05. October 2018

MOORE STEPHENS International

With more than 270 member companies and over 30,000 employees, the MOORE STEPHENS network spans all continents. MOORE STEPHENS ranks 11th among the world’s international networks.


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29. August 2018

Bundesrat spezifiziert die neue Stellenmeldepflicht

Stellensuchende Personen in Branchen mit einer durchschnittlichen Arbeitslosenquote von 8% erhalten jetzt einen Informations- und Bewerbungsvorsprung vor anderen Bewerbern.


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29. August 2018

MOORE STEPHENS Switzerland

Swiss finance and tax specialists within an international network of consultants


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29. August 2018

MOORE STEPHENS Switzerland Partners

Smarter financial and tax solutions.


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