In a recent decision, the Swiss Federal Supreme Court confirmed the tax authorities’ practice of denying the deductibility of interest […]
ATF 9C _271/2025 (intended for publication): deferral of real estate gains tax
AA and BB acquired a property located in the canton of St. Gallen in 1990. In 2022, they sold the […]
Conference : “Tax Deferrals on Real Estate Capital Gains: Recent Case Law and Practical Illustrations.”
Friday, 30 January 2026, Jenny Benoit Gonin and Stanislas Cramer will speak at the conference day entitled “Current Developments in […]
Streng SA is pleased to announce the appointment of Anthony Rüttimann as Counsel of the firm AS OF JANUARY 1ST, 2026. His experience in tax advisory further enhances the team’s skills.
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, submitted for publication, the Federal Supreme Court reversed its case law on unfair management by the organs of an over-indebted company.
In its judgment 6B_1211/2023, the Federal Supreme Court reversed its case law on unfair management. A concealed distribution of profits […]
The Federal Court confirms that asymmetric dividends based on employee performance are subject to social security contributions
In its judgment 9C_272/2024, our High Court confirmed that asymmetric dividends based on the performance of employee-shareholders are subject to […]
The Telework Agreement with France Will Come into Effect on January 1, 2026
At the end of July, France ratified the amendment to the FR/CH double taxation agreement concerning telework for cross-border workers. […]
Upcoming legislative changes: two important reforms for taxpayers
In Switzerland, individuals have two significant levers at their disposal to optimize their tax burden: the deduction of property expenses […]
Ruling 9C_344/2024: The Federal Supreme Court Approves a Proportional Refund Method in the Event of a Partial Repayment of Funds Withdrawn Under the Home Ownership Promotion Scheme
In its ruling 9C_344/2024, the Federal Supreme Court confirms that a proportional method may be applied to the refund of […]