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Vangelis Kalaitzidakis

Federal Court

Decisions of the Swiss Federal Supreme Court (CW 41 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between October 7 - 13, 2024.
News (Confederation & Cantons)

Taxes under the cost-plus method - FTA publishes statement on the ruling of the Federal Supreme Court 9C_37/2023

In its ruling 9C_37/2023 of June 11, 2024 (see our article), the Federal Supreme Court addressed, among other things, the question of whether or not the tax expense should be taken into account in the cost base when applying the cost-plus method in the context of Art. 58 para. 3 DBG.
News (Confederation & Cantons)

FTA publishes withholding tax rates 2025

The Federal Tax Administration (FTA) published the 2025 withholding tax rates on October 8, 2024.
News (Confederation & Cantons)

Federal Council opens consultation on determining the partner states for the AEOI on crypto assets

At its meeting on August 14, 2024, the Federal Council opened the consultation on determining the partner states for the automatic exchange of information on crypto assets (AEOI on crypto assets). With this proposal, the Federal Council wants to determine when Switzerland should automatically exchange information on crypto assets with which partner states.
Federal Court

Decisions of the Swiss Federal Supreme Court (CW 32- 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between August 5 - 11, 2024.
Federal Administrative Court

Decisions of the Swiss Federal Administrative Court (CW 30 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between July 22 - 28, 2024.
Federal Court

Decisions of the Swiss Federal Supreme Court (CW 25 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between June 17 - 23, 2024.
Federal Court

Decisions of the Swiss Federal Supreme Court (CW 23 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between June 3 - 9, 2024.
Federal Administrative Court

Decisions of the Swiss Federal Administrative Court (CW 23 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between June 3 - 9, 2024.
The English language version is created exclusively automatically. The text may therefore contain linguistic and terminological errors.
The French language version is produced exclusively automatically. The text may therefore contain linguistic and terminological errors.
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