The Swiss Supreme Court has just handed down an interesting decision on the controversial question of whether and under what conditions loans from persons closely related to a company in difficulty are subordinated.
The purpose of this study is to provide an overview of current tax developments in Switzerland and France on issues that may be of interest to both jurisdictions.
Taxation of property gains is deferred when the property is transferred by donation. A recent ruling by the Swiss Supreme Court clarifies the details.
In private law, churning is not a defined term, and the question of when an asset manager engages in behaviour that constitutes churning depends on several factors.
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 to tax «premium» taxpayers.
A lease agreement does not constitute an easement, a charge on land or a real right within the meaning of the Civil Code.
Founding member of the
