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.
Faced with the political risk of upsetting the working, middle and even wealthy classes, the priority now seems to be…
A lease agreement does not constitute an easement, a charge on land or a real right within the meaning of…
With bitcoin soon to reach $100,000, tax authorities are rubbing their hands.
Around 15,000 bankruptcies are opened in Switzerland every year. Over 40% of them are suspended due to insufficient assets, making…
The dismemberment of real estate ownership remains a relevant and optimal way of transferring assets.