The Federal court confirmed this in a case concerning a farmer from Vaud who, after having stopped his independent activity, gave parcels of land to his children.
VAT – artwork is like a private airplane: the deduction of input tax should not be claimed abusively…
This is what the Swiss Federal Supreme Court has decided in a decision to be published (2C_263/2020, 10.12.2021).
Change of manager of a real estate fund – collection of transfer duties admitted by the Federal Court
In a decision intended for publication concerning a contractual real estate fund holding real estate in particular in the canton of Fribourg, the Federal Court has confirmed that the canton may levy a transfer tax on the transfer of the fiduciary ownership of the real estate from the former fund management to the new one.
Real estate swap between pension fund and investment foundation: tax deferral on real estate gains
A pension fund transfers all of its real estate to an investment foundation (active exclusively in the management of pension assets) in exchange for rights in the foundation attached to a group of properties including (but not limited to) the transferred properties.
Request for information on bank accounts held by a trust: the characteristics of the trust are irrelevant
The Federal Supreme Court has recently confirmed this in two decisions rendered in relation to requests for information from the Indian tax authorities concerning beneficiaries of irrevocable and discretionary trusts.
Publication of data in the auto-index
According to art. 89g al. 5 LCR (Road traffic act), the cantons are allowed to publish the names and addresses of the individual holding a vehicle.
New partner as of January 1, 2022
Streng SA is pleased to announce the appointment of Jérôme Piguet as a partner in the firm from January 1, 2022.
Another step towards the Swiss trust
The Federal Council has just published a draft bill for consultation.
Tax cuts in the canton of Vaud: four measures expected in 2022
On 13 October 2021, the State Council of the Canton of Vaud adopted several important measures to enable the Canton to remain competitive.