Anthony Rüttimann advises on all areas of Swiss tax law. He focuses in particular on matters involving private clients — […]
In its judgment 6B_1211/2023, the Federal Supreme Court reversed its case law on unfair management. A concealed distribution of profits […]
In its judgment 9C_272/2024, our High Court confirmed that asymmetric dividends based on the performance of employee-shareholders are subject to […]
At the end of July, France ratified the amendment to the FR/CH double taxation agreement concerning telework for cross-border workers. […]
In Switzerland, individuals have two significant levers at their disposal to optimize their tax burden: the deduction of property expenses […]
In its ruling 9C_344/2024, the Federal Supreme Court confirms that a proportional method may be applied to the refund of […]
In its judgment 9C_625/2023, the Federal Court rejects the possibility for a company holding listed securities to simultaneously record the […]
On 16 September 2022, the Federal Council decided to suspend the exchange of information in tax matters with Russia. In […]
At the beginning of the year 2021, the legislative changes concerning the taxation at source came into force. To get […]
