The purpose of this study is to provide an overview of current tax developments in Switzerland and France on issues…
Taxation of property gains is deferred when the property is transferred by donation. A recent ruling by the Swiss Supreme…
In private law, churning is not a defined term, and the question of when an asset manager engages in behaviour…
The new Finance Act contains several measures affecting taxation of individuals.
Failure to comply with the aforementioned reporting obligations may result in a fine of €20,000 per failure to report over…
Faced with the political risk of upsetting the working, middle and even wealthy classes, the priority now seems to be…