Switzerland Guide 2023

Special Focus

Time of the essence – ITR’s Switzerland Guide 2023 launched

ITR has partnered with leading Swiss tax specialists to consider the most pressing taxation issues facing the country.

Phil Myers, April 19, 2023

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Sponsored by Burckhardt

Swiss administrative assistance in tax matters increasingly affecting companies

Peter von Burg and Rolf Wüthrich of burckhardt discuss the administrative assistance procedure in tax matters, which may concern companies with a group-related or a contractual link to Switzerland.

Peter von Burg, April 20, 2023
Special Focus

Sponsored by MLL Meyerlustenberger Lachenal Froriep

Pre-qualification and categorisation of block rewards of cryptocurrency consensus mechanisms in Swiss tax law

Marcel R Jung of MLL Legal analyses the perspectives of two Swiss federal governmental bodies – along with several academic and legal sources – on the taxation of rewards earned by blockchain trans-action validators.

Marcel R Jung, April 19, 2023
Special Focus

Sponsored by Deloitte Switzerland

The Swiss ‘push’ to implement the global minimum tax

Martin Krivinskas and Daniel Stutzmann of Deloitte Switzerland consider the benefits and risks of the transitional GloBE Rules as the country prepares to vote on a constitutional amendment regarding pillar two.

Martin Krivinskas, April 19, 2023

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