Abolition of bearer shares: Deadline!

Switzerland and Germany have amended in a new consultative agreement of April 6, 2023, the rules for the taxation of employees in executive positions and with power to represent the company.

Owners of cryptocurrencies have to declare the number and tax value per December 31, 2022, in their private tax declaration 2022. The value published by the Swiss Federal Tax Administration SFTA in the list of exchange rates is decisive.

In Switzerland, taxes are levied at federal, cantonal and municipal level. This is, in particular, the case with income and capital taxes for legal entities and income and wealth taxes for individuals. The tax burden between the cantons and also between municipalities within the same canton may vary considerably.

Since 1 January 2023, employees who adopt a child are entitled to a two-week adoption leave.

Solidarity Percentage for Unemployment Insurance Debt Relief to be Dropped as of 1 January 2023.