Publications EN

Passionnés par notre métier, nous partageons avec vous informations et points de vue sur des divers sujets liés à la fiscalité.


Publications EN

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)…

2021 tax at source

At the beginning of the year 2021, the legislative changes concerning the taxation at source came into force. To get a clearer picture, we propose to summarize the main changes that have occurred.