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.
The Capital Band in Practice
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.
Prohibition of Gifts as of 1.1.2023 – A Testator Who Disposes of His/Her Estate by Inheritance Contract May No Longer (Unilaterally) Make Any Gifts.
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....
Tax exemption of charitable institutions
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.