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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Move registered office to canton with lower tax rates? But then do it properly!

Government and business gave a sigh of relief in Switzerland on 19 May. The Swiss voters had adopted the federal law on tax reform and the financing of state pensions …


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Obligation to cooperate in the case of estimates of payments abroad

Basically, facts that lead to an increase in tax are to be proved by the tax authorities and tax-reducing matters by the taxable person. This Federal Court decision concerned a …


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Inventory of objects worthy of protection

The inventory of objects worthy of protection is a reference inventory. It is used by municipal and cantonal authorities and provides a basis for communal planning and decisions governed by …


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