In ruling 9C_391/2023 (intended for publication), the Swiss Federal Court ruled that the compensatory payment made by the buyer of […]
Change of management within a real estate fund – transfer duty?
In ruling 9C_312/2023 of December 7th 2023 (to be published), the Swiss Federal Supreme Court (SFSC) confirmed the precedent set […]
Stamp tax exemption (over-indebtedness) – the elimination of losses in the accounts is indeed necessary
In a ruling proposed for publication (9C_610/2022 of September 7, 2023), the Federal Supreme Court confirmed the Federal tax administration’s (FTA) interpretation […]
Open or hidden capital contributions: same treatment (income tax)
In a judgement intended for publication, the Swiss Federal Supreme Court has invalidated the practice of the Federal Tax Administration.
Building maintenance costs: The “Dumont practice” (really) abolished
The legislator had abolished the Dumont practice in 2010 by expressly allowing the deduction, as maintenance costs, of “costs for the restoration of recently acquired real estate”.
STRENG SA is happy to announce the appointment of Ariane Grenon as Counsel
Ariane Grenon practices in all fields of Swiss tax law, including corporate and personal taxation as well as philanthropy.
Intercantonal scope of an expense policy
A taxpayer residing in canton of Vaud receives from his Geneva based employer a lump-sum allowance for the use of his private vehicle for business purposes according to an expense policy approved by the Geneva tax authorities.
Ne bis in idem? no…
The ne bis in idem principle does apply to tax evasion and complicity in tax evasion. However, the Federal Court […]
Sale of a shareholding of less than 10% from a participation of more than 10% – no entitlement to participation exemption
In a decision intended for publication (2C_950/2021), which confirms a previous decision (2C_701/2015) after having confronted the criticism of the […]