Switzerland and the United Kingdom have signed a mutual recognition agreement
Access to the UK financial market by Swiss providers under the Berne Financial Services Agreement: what does the future hold?
Dispositif Dutreil et trésorerie excédentaire : la jurisprudence semble s’affiner pour l’appréciation de l’activité principale
La Cour de cassation, dans un arrêt du 13 mars 2024, rappelle que la prépondérance de l’activité s’apprécie en considération d’un faisceau d’indices déterminés d’après la nature de l’activité et les conditions de son exercice, en matière d’exonération « Dutreil-ISF ».
Signing a «Dutreil» pact before transferring a company
A precautionary measure to effectively reduce tax costs in a Franco-Swiss context.
France further reinforces its anti-abuse tax arsenal
The French Finance Act for 2024 has introduced a number of new measures, particularly in the area of international taxation. It has further reinforced an already particularly repressive anti-abuse provision.
Practical guide to debt enforcement and bankruptcy law, release and suspensive effect
In terms of debt enforcement and bankruptcy law, the practices of certain cantonal jurisdictions (in particular those of Vaud and Zurich) have a direct impact on the complex and sensitive process of debt recovery.
Payment for overtime: general overview and tips
It is not uncommon for workloads to force employees to work overtime, at least from time to time. But what does the law say?
Online signature, electronic signature: what’s the difference?
There are a number of principles to bear in mind when deciding whether to sign online, so that the parties involved are aware of a number of points.
Non-French tax residents will be impacted by the reform of the French real estate wealth tax from 1 January 2024
In line with its reputation in tax matters, France has once again amended the rules applicable to the real estate wealth tax (hereinafter referred to as the “IFI”).
