FBT NewsLex / N°5 – May 2013

  • New developments for Swiss residents holding French real estate through an SCI
  • Exclusion of the French-Swiss Double Taxation Treaty benefits for persons taxed on an expenditure basis
  • Swiss taxation: deductibility of expenses required for income acquisition, treatment of legal fees
  • Entry into force of the revised Swiss Collective Investment Schemes Act (CISA) and its implementing ordinance
  • Prohibition against Sunday and public holiday work in Switzerland
  • Swiss Contract Law revision extends to two years the limitation period for claims under guarantees for defects in favour of buyers and contractors’ customers
  • Swiss Labour Law: right of access of employees to their personnel files
  • Update on Swiss international criminal and administrative mutual assistance in the event of tax offences