Reichlin Hess
Votre cabinet d’avocats pour le droit des affaires et le droit fiscal à Zoug

 

Chez Reichlin Hess SA, nous sommes votre équipe d’avocats, de notaires et d’experts fiscaux. Depuis 1981, vous pouvez compter sur notre expérience – et sur le fait que nous gardons un œil sur l’avenir dans la dynamique place commerciale et financière internationale de Zoug.

Que vous soyez de Suisse ou de l’étranger, que vous soyez une entreprise de l’industrie, du commerce ou des services ou un particulier : Nous sommes là pour vous aider en tant qu’avocats, conseillers fiscaux et notaires de haut niveau, avec un back-office axé sur le service. Vous profitez non seulement de notre expertise mais aussi du réseau que nous avons construit au cours de 40 ans dans la « Crypto Valley » zougoise.

La confiance est la base de tout ce que nous faisons pour vous aider à créer – et à sauvegarder – votre patrimoine. Nous vous conseillons volontiers sur toutes les questions de droit dans toute leur diversité.

«Nous sommes un cabinet d’avocats solidement établi mais prêt à embrasser le changement.»

Paul Thalmann, Associé

Notre équipe
Vos spécialistes pour toutes les questions juridiques et fiscales.

 

Aussi diverses que soient les compétences de notre équipe, une chose nous unit : la passion avec laquelle nous nous attaquons à vos défis. Cela nous permet d’identifier rapidement les opportunités et de défendre efficacement vos droits.

Les membres de l’équipe Reichlin Hess

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Carrière chez Reichlin Hess

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News

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Inheritance law revision 2023

The reduction of the compulsory portion from 1 January 2023 offers the testator new flexibility. Plan early and review your last will or inheritance contract. Careful estate planning facilitates the settlement of the estate and reduces potential conflicts between heirs or beneficiaries. Our attorneys are happy to assist you in this process.

Abolition of bearer shares: Deadline!

Bearer shares are only permissible if a company is listed on a stock exchange or has structured the bearer shares as intermediated securities. If this is not the case, bearer shares must be converted into registered shares by 30 April 2021 at the latest. The conversion requires notarization by a notary public.

Updates Legal & Tax

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Swiss tax consequences of the acquisition and sale of treasury shares

The acquisition and sale of treasury shares by companies limited by shares raise several questions regarding taxation in Switzerland in connection with income, capital, withholding and value-added taxes as well as stamp duties. The Swiss Federal Supreme Court answered some of these questions in recent decisions. Some of the relevant tax issues regarding treasury shares are outlined below.

Initiative for a new inheritance and gift tax by the Juso party

The party Juso (young socialists) managed to collect sufficient signatures for a popular initiative to implement a new inheritance and gift tax on the federal level. This means that the Swiss citizens can decide on a popular vote about the implementation of this initiative, probably in 2026 at the earliest. If the initiative will be accepted, estates from deceased persons and gifts exceeding CHF 50 million will be subject to a tax of 50%. At this time, it can be assumed that the initiative will not be accepted. Most of the political parties reject it. However, there is no 100% guarantee for this and affected individuals should consider measures for the avoidance or reduction of such new tax.

Federal Transparency Register

In response to international pressure, a federal register of beneficial owners of companies is to be set up to combat white-collar crime. The following article provides a summary overview of the new provisions with a focus on the obligations of corporate bodies, shareholders and beneficial owners of Swiss companies.

Taxation of individuals in the canton of Zug

Individuals with domicile in Switzerland are subject to taxation on a federal, cantonal and communal level. The tax burden can significantly vary between the cantons and also between municipalities within the same canton. Compared to other cantons, income tax and wealth tax is considerably low in the canton of Zug. The changes in the cantonal tax law which entered into force at the beginning of 2024 and planned changes will further reduce the tax burden in the canton of Zug.

Company Law Flash

The essentials in brief

All Company Law Flash

Swiss tax consequences of the acquisition and sale of treasury shares

The acquisition and sale of treasury shares by companies limited by shares raise several questions regarding taxation in Switzerland in connection with income, capital, withholding and value-added taxes as well as stamp duties. The Swiss Federal Supreme Court answered some of these questions in recent decisions. Some of the relevant tax issues regarding treasury shares are outlined below.

Initiative for a new inheritance and gift tax by the Juso party

The party Juso (young socialists) managed to collect sufficient signatures for a popular initiative to implement a new inheritance and gift tax on the federal level. This means that the Swiss citizens can decide on a popular vote about the implementation of this initiative, probably in 2026 at the earliest. If the initiative will be accepted, estates from deceased persons and gifts exceeding CHF 50 million will be subject to a tax of 50%. At this time, it can be assumed that the initiative will not be accepted. Most of the political parties reject it. However, there is no 100% guarantee for this and affected individuals should consider measures for the avoidance or reduction of such new tax.

Federal Transparency Register

In response to international pressure, a federal register of beneficial owners of companies is to be set up to combat white-collar crime. The following article provides a summary overview of the new provisions with a focus on the obligations of corporate bodies, shareholders and beneficial owners of Swiss companies.

Taxation of individuals in the canton of Zug

Individuals with domicile in Switzerland are subject to taxation on a federal, cantonal and communal level. The tax burden can significantly vary between the cantons and also between municipalities within the same canton. Compared to other cantons, income tax and wealth tax is considerably low in the canton of Zug. The changes in the cantonal tax law which entered into force at the beginning of 2024 and planned changes will further reduce the tax burden in the canton of Zug.