New Attorney and Notary Public: Dominic Baumgartner

According to federal and cantonal tax laws, charitable institutions can apply for an exemption from profit and capital taxes. For such tax exemption certain conditions must be met.

The Swiss Federal Tax Administration (SFTA) has published the list of exchange rates of foreign currencies and cryptocurrencies as per December 31, 2021.

Non-fungible tokens (NFTs) are becoming increasingly popular and widespread. More and more startups are emerging in Switzerland's Crypto Valley to develop and trade NFTs or provide advice around NFTs.

Since 1 January 2021, fathers in Switzerland have the right to two weeks of paternity leave. This change gives new fathers a chance to take some valuable time off to settle into their new role and support their families. Paternity leave raises various considerations for employers and employees, the most important of which are discussed below.

Digital technology has long been a topic of discussion for most people. Accordingly, deceased persons are increasingly leaving an estate in digital form. For surviving relatives, it is almost impossible to track down the data of a deceased person on the internet and gain access to his or her digital estate. For this reason, everyone should take precautions regarding their digital estate during their lifetime. This article provides an overview of the necessary and sensible measures.

In its landmark decision 5V 20 396 (LGVE 2021 III No. 2), the Cantonal Court of Lucerne ruled on the non-inclusion of holiday and public holiday entitlements in the assessment of short-time work (STW) benefits in the summary procedure introduced due to the Covid 19 pandemic for employees on monthly wages.