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Solution

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.

Federal Direct Tax Law

As a result of the amendment, effective as of the 1st of January 2020, to article 32 paragraphs 2 and 2bis of the Federal Direct Tax Law (FDTL) and to article 9 paragraphs 3 and 3bis of the Federal Act on the Harmonization of Direct Taxes of the Cantons and Municipalities (THL) and to the corresponding cantonal laws, private property owners may now deduct from their taxable income, expenses related to the demolition of a building, when the purpose of the demolition is to replace it by a new construction.