In a recent decision, the French tax judge has secured cross-border transfers by recognising the right to full refund of…
The idea of introducing broader taxation on taxpayers leaving France is a recurring theme in tax news.
The Swiss Supreme Court has just handed down an interesting decision on the controversial question of whether and under what…
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…
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.