Experience has shown that inheritance is a particularly emotional matter. If one wants to avoid unnecessary disputes and not create additional ambiguities, it is recommended not to use standard, formulaic forfeiture clauses, but to examine in each individual case whether such a clause makes sense and, if necessary, to tailor it to the case.

Taxes and Social Security Contributions of Foreign Board Members of Swiss Companies
Board members of Swiss companies have to deal with different issues regarding taxes and social security contributions if they have their domicile outside of Switzerland. Regarding taxation, the corresponding double tax treaties will be applicable. If the board member is a citizen of the EU, the applicable social security system will be determined in accordance with the Agreement on the Free Movement of Persons between the EU and Switzerland.
Taxation of executive employees pursuant to the double tax treaty between Switzerland and Germany
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.
Tax values 2022 of cryptocurrencies published by the Swiss Federal Tax Administration
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.
New Swiss Corporation Law
Percentage Determination of the Capital Bandwidth
Corporate tax rates and tax rates for individuals for 2023 in the Cantons Zug, Lucerne, Zurich and Schwyz
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.
New Swiss Corporation Law
Conditional Share Capital vs. Capital Band: Picture Puzzle Under Company Law
New Swiss Corporation Law
Retrospective Change of Currency –Impermissible Retroactive Effect in the Case of a Change to a Date Prior to 1.1.2023
New Swiss Corporation Law
Virtual General Meeting of Private Companies: Waiver of the Independent Proxy - Teleological Navigation between Legislative Model and Fall from Grace
Adoption Leave
Since 1 January 2023, employees who adopt a child are entitled to a two-week adoption leave.
Adjustment in contributions to the unemployment insurance fund
Solidarity Percentage for Unemployment Insurance Debt Relief to be Dropped as of 1 January 2023.
Reichlin Hess strengthens partnership
We are happy to announce the new member to the partnership of our firm as per 1 January 2023.