Kommentar Stempelabgaben

Published: 10 October 2006

PEOPLE

Pascal Hinny

Partner, Head of Tax

X. Oberson
Expertise

Tax

24 Jul 2024

Schweizerische verfahrensrechtliche Aspekte der OECD-Mindestbesteuerung

in: SteuerRevue 7-8/2024

AUTHORS
Lukas Aebi
Selina Many

Expertise

Tax
22 Jul 2024

Indirekte Teilliquidation - 15 Jahre Praxis zur gesetzlichen Regelung der indirekten Teilliquidation, v.a. unter dem Gesichtspunkt der Darlehensgewährung durch die Zielgesellschaft, ("15 years practice under the legal provision of indirect partial liquida

in: Panoptikum des Steuerrechts, Festschrift für Madeleine Simonek, Bern 2024, S. 27 ff

AUTHORS
Pascal Hinny
Peter Hongler

Marc Vogelsang

Expertise

Tax

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Insights – 04.11.2024

Group companies as intermediaries for Swiss transfer stamp tax purposes: important clarifications of the Swiss Federal Tax Administration

Group companies as intermediaries for Swiss transfer stamp tax purposes:…

Recent clarifications from the Swiss Federal Tax Administration (SFTA) provide much-needed guidance on when holding companies and management companies qualify as securities dealers under Swiss transfer stamp tax law. The changes make it easier for Swiss headquartered group of companies to purchase shareholdings without attracting Swiss transfer stamp tax, thereby increasing Switzerland's appeal as a holding company jurisdiction.

Insights – 22.05.2024

OECD Pillar II: Canton of Zug publishes proposal for a cantonal law on economic promotion

OECD Pillar II: Canton of Zug publishes proposal for a cantonal law on…

The Canton of Zug as one of the first Swiss Cantons is set to introduce a new legislative framework aimed at promoting economic development in response to the OECD/G20 project on a global minimum tax. The proposed law on economic promotion (Gesetz über Standortentwicklung) (“Draft LEP”) seeks to leverage the additional tax revenues generated by the global minimum tax to sustain Zug's attractiveness as a business location. This newsflash provides an overview of the proposed law, highlighting its key aspects, the types of activities to be promoted, and the calculation of the benefits.