Federal Council adopts dispatch approving the list of 74 partner states for the automatic exchange of information on crypto assets
On June 6, 2025, the Federal Council adopted the dispatch approving the introduction of the international automatic exchange of information (AEOI) on crypto assets with the relevant partner states. Entry into force is planned for 2026 with the first exchange of data in 2027.
Clarification of Notice-024-DVS-2025-d of 22.04.2025 - Income and withholding tax: Determination of the maximum permissible conversion discount
On May 19, 2025, the FTA specified the future practice in Communication 024-DVS-2025 regarding the determination of the maximum permissible conversion discount.
Mutual agreement between Switzerland and Liechtenstein - Dormant estates
On May 19, 2025, the SIF announced that the competent authorities of Switzerland and Liechtenstein had concluded a mutual agreement pursuant to Art. 25 para. 3 DTA CH-FL to avoid double taxation of income and assets belonging to dormant estates under Liechtenstein law.
Federal Council adopts dispatch on the new Federal Act on the International Automatic Exchange of Information on Salary Data
At its meeting on May 14, 2025, the Federal Council adopted the dispatch on the international automatic exchange of information on salary data.
Income and withholding tax: Determination of the maximum permissible conversion discount
On April 22, 2025, the FTA published notice 024-DVS-2025 regarding the determination of the maximum permissible conversion discount.
The Federal Council rejects the popular initiative "Yes to fair federal taxes for married couples too"
At its meeting on March 7, 2025, the Federal Council adopted the dispatch on the popular initiative "Yes to fair federal taxes for married couples too - finally abolish discrimination against marriage!".
Family foundations and trusts in estate planning
Workshop on "Family Foundations and Trusts in Estate Planning" by Daniel Bader, Hanna Brozzo and Marlene Kobierski on the occasion of the ISIS seminar "Structuring Private Wealth by Means of Trusts or Foundations" on October 31, 2023.
ISIS)-Seminar folder "Taxation of shareholder and company in personal companies" (2023)
Case studies, detailed solution notes and slides: Here you will receive all documents of the individual workshops according to the following content description from the ISIS)-Seminar "Taxation of Shareholder and Company at Personally Owned Businesses" from September 18 - 19, 2023 under the direction of Andrea Opel.
Reclassification of capital gain as taxable capital income
Workshop on "Reclassification of capital gain from sale into taxable capital gain" by Thomas Wolfensberger and Marco Buchmann on the occasion of the ISIS seminar "Taxation of Shareholder and Company in Personally Owned Businesses" on September 18 - 19, 2023.
