Overview In a recent decision, the Federal Supreme Court of Switzerland provided important clarification on the taxation of income derived from rental properties and the classification of such properties as business or private assets.

Overview In a recent decision, the Federal Supreme Court of Switzerland provided important clarification on the taxation of capital gains from the sale of agricultural properties.

Overview A recent tax dispute, referenced as 9C_87/2024, underscores the dangers associated with loans to related parties, which can be reclassified as hidden profit distributions subject to withholding tax and corporate income tax.

Overview In a new ruling, the Swiss Federal Court has upheld an appeal by the Swiss Federal Tax Administration (FTA) regarding the calculation of late interest for withholding tax on monetary benefits distributed by a Swiss entity.

Overview On April 24, 2024, the Federal Supreme Court of Switzerland delivered a significant ruling (case number 9C_680/2022) concerning the taxation of liquidation profits in the context of Swiss tax law.

Overview In a recent judgment 9C_591/2023, the Federal Supreme Court of Switzerland delved into the intricacies of determining the place of effective management for tax purposes, a pivotal factor in resolving disputes related to intercantonal double taxation.