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.

The revision of stock corporation law as of January 1, 2023 is just around the corner. In particular with regard to the capital band, a number of questions arise concerning its application in practice.

If spouses conclude an inheritance contract but would still like to be able to make gifts (after the death of the first spouse), this must now be explicitly mentioned in the inheritance contract. Why a inheritance contract? In practice, an inheritance contract is usually created when a testator wishes to benefit his/her husband or wife (“spouse”) as comprehensively as possible....

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.

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.