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Publications |

Venture Capital 2026 – Law and Practice

by Marion Bähler, Florian Gunz Niedermann, Fabienne Limacher, Ramona Wyss and Urs Hofer
260204 Newsletter 221
Publications |

Intra-group Debt Financing: Updated Safe Haven Rates and Thin Capitalisation Rules

by Fabienne Limacher and Maurus Winzap
 PDF: 218 KB
CT26 Chapter 14 Switzerland 2025 12 19 150836 idmz
Publications |

Corporate Tax 2026: Switzerland Chapter

by Maurus Winzap, Fabienne Limacher and Janine Corti
 PDF: 2802 KB
Publications |

Commentary on Art. 15(1) and (2) OECD Model Tax Convention (income from employment)

by Fabienne Limacher and Samuel Dürr
251201 Newsletter 218
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Swiss Population Rejects Federal Estate and Gift Tax Initiative

by Fabienne Limacher and Maurus Winzap
 PDF: 418 KB
2 2025 zsis A4
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Cross-border commuter regulations between Switzerland and France

by Fabienne Limacher and Natascha Rizzi
 PDF: 187 KB
250522 Newsletter 214 Key Swiss Tax Practice Update Welcome Adjustment of Loans
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Key Swiss Tax Practice Update: Welcome Adjustment of Rules on the Taxation of Convertible Loans

by Fabienne Limacher and Maurus Winzap
 PDF: 234 KB
Chambers Venture Capital 2025 024 switzerland lp
Publications |

Venture Capital 2025 - Chapter Switzerland

by Marion Bähler, Ramona Wyss, Florian Gunz Niedermann, Fabienne Limacher and Urs Hofer
 PDF: 1280 KB
Employment News 77 E
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Home Office for Cross-Border Commuters from France: Certification Requirements since 1 January 2025

by Simone Wetzstein, Fabienne Limacher and Tabea Gutmann
 PDF: 5006 KB
250128 Newsletter 212
Publications

Intra-group debt financing: Updated safe haven rates and thin capitalisation rules

by Fabienne Limacher and Maurus Winzap
 PDF: 286 KB
250127 Newsletter 211 Swiss Federal Tax Administrations Update on the Circular Letter on Taxation of Companies in Distress
Publications |

Swiss Federal Tax Administration’s Update on the Circular Letter on Taxation of Companies in Distress

by Fabienne Limacher and Maurus Winzap
 PDF: 438 KB
250108 Newsletter 210 Structuring of private equity acquisitions in Switzerland
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Structuring of private equity acquisitions in Switzerland

by Maurus Winzap and Fabienne Limacher
 PDF: 692 KB
CT25 Chapter15 Switzerland
Publications |

Corporate Tax 2025: Switzerland Chapter

by Maurus Winzap, Fabienne Limacher and Janine Corti
 PDF: 2932 KB
241216 Newsletter 209 Swiss Federal Council Rejects JUSO Estate Tax Initiative
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Swiss Federal Council Rejects JUSO Estate Tax Initiative

by Fabienne Limacher and Maurus Winzap
 PDF: 634 KB
241015 Financing of Start up and Early Stage Companies with Convertible Loans Swiss Tax Considerations EN 2024 10 16 083642 cnzx
Publications |

Financing of Start-up and Early-Stage Companies with Convertible Loans Swiss Tax Considerations

by Maurus Winzap and Fabienne Limacher
 PDF: 601 KB
2 2024 zsis A10 Vangelis Kalaitzidak
Publications

Tax treatment of restructuring contributions for private individuals

by Fabienne Limacher and Vangelis Kalaitzidakis
 PDF: 133 KB
Chambers Venture Capital 2024 017 switzerland
Publications |

Venture Capital 2024 - Chapter Switzerland

by Marion Bähler, Ramona Wyss, Florian Gunz Niedermann, Fabienne Limacher, Alex Nikitine and Urs Hofer
 PDF: 976 KB
Publications |

Lehrtätigkeit: Immobilien, Transaktionen und Steuern

Speaker Fabienne Limacher
Publications |

Kommentierung der Artikel 41, 42, 45 und 46 des Bundesgesetzes über die Verrechnungssteuer VStG

by Robert Desax and Fabienne Limacher
Newsletter No 201 Intra group debt financing updated safe haven rates and thin capitalization rules
Publications |

Intra-group debt financing: updated safe haven rates and thin capitalization rules

by Fabienne Limacher and Maurus Winzap
 PDF: 316 KB
CT24 Chapter 17 Switzerland
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Corporate Tax Laws and Regulations Switzerland 2024

by Maurus Winzap, Fabienne Limacher and Janine Corti
 PDF: 462 KB
231006 Federal Supreme Court confirms strict practice of Federal Tax Administration concerning stamp duty restructuring relief
Publications |

Federal Supreme Court confirms strict practice of Federal Tax Administration concerning stamp duty restructuring relief

by Fabienne Limacher and Maurus Winzap
 PDF: 62 KB
230630 Newsletter 192 July 2023 2023 07 01 061528 gqwa
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Offset of losses is to be extended

by Maurus Winzap and Fabienne Limacher
 PDF: 176 KB
230619 Tax Newsletter June 2023
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Swiss electorate votes in favour of global minimum tax

by Fabienne Limacher and Maurus Winzap
 PDF: 180 KB
Newsletter 191 EN taxation of home offices abroad
Publications |

Federal Council opens consultation on the taxation of home offices abroad

by Maurus Winzap and Fabienne Limacher
 PDF: 221 KB
Publications |

Chapter 22: Switzerland

by Fabienne Limacher and Lukas Aebi, René Matteotti
Doing Business in Switzerland 2 Auflage
Publications |

Doing Business in Switzerland – A Practical Guide

by Ramona Wyss, Andrea Haefeli, Gion Giger, David Vasella, Davide Cerutti, Marco Galli, Roger Staub, Manuel Bigler, Reto Jacobs, Monique Sturny, Thomas P. Müller, Nadja D. Leuthardt, Adriano Antonietti, Valentine Schnyder, Stefan Knobloch, Dimitrios Berger, Dominik Hohler, Letizia Schlegel, Stéphanie Oneyser, Urs P. Gnos, Dario Galli, Michael Kündig, Markus Vischer, Urs Schenker, Christian A. Schmid, Patrick W. Vogel, Alexander Sorton, Samuel Lieberherr, Daniel Dedeyan, Nico Bernhard, Theodor Härtsch, Tervel Stoyanov, Lukas Wyss, Markus Pfenninger, Valentin Wiesner, Rafal Szala, Thiemo Sturny, Roger Ammann, Hubertus Hillerström, Ken Savioz, Simone Wetzstein, Valentina Eichin, Irène Suter-Sieber, Olivier Sigg, Laura Luongo, Francis Nordmann, André Kuhn, Davide Jermini, Christian Eichenberger, Matthieu Seydoux, Thomas Meister, Janine Corti, Robert Desax, Fabienne Limacher, Dieter Hofmann, Rodolphe Gautier, Roxane Allot, Micha Bühler, Michael Feit, Maurice Courvoisier, Oliver M. Kunz and Pascale Köster
 PDF: 2165 KB
230414 Structuring of private equity acquisitions in Switzerland
Publications |

Structuring of private equity acquisitions in Switzerland

by Maurus Winzap and Fabienne Limacher
 PDF: 63 KB
Newsletter 185
Publications |

Intra-group debt financing: updated safe haven rates and current thin capitalisation rules

by Maurus Winzap and Fabienne Limacher
 PDF: 301 KB
SSSS15 16 HAP MA 2022 2023 01 13 143155 akbi
Publications

Business Acquisitions (§ 13 Taxation of Business Acquisitions)

by Fabienne Limacher
 PDF: 216 KB
221219 Tax optimised employee share plans for privatl
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Tax-optimised employee share plans for privately held Swiss companies and start-ups

by Maurus Winzap and Fabienne Limacher
 PDF: 222 KB
CT23 Chapter 18 Switzerland
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Corporate Tax 2023: Chapter Switzerland

by Maurus Winzap, Fabienne Limacher and Janine Corti
 PDF: 684 KB
4 2022 zsis A13 Natascha Rizzi
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Cross-border commuter regulation Switzerland Liechtenstein

by Fabienne Limacher and Natascha Rizzi
 PDF: 149 KB
Publications |

Related-Party Transactions from the Perspective of Swiss Tax Law – Dos and Don‘ts

Speaker Fabienne Limacher
Newsletter 179 E
Publications |

Swiss reject tax reform aiming at strengthening domestic debt capital markets

by Maurus Winzap and Fabienne Limacher
 PDF: 122 KB
Newsletter 171 E
Publications |

Employees working from home: Permanent establishment risks in a Swiss intercantonal context

by Fabienne Limacher and Maurus Winzap
 PDF: 217 KB
Publications |

Lunch-Learn: How to Incentivize Your Team

Speaker Fabienne Limacher
Publications |

Real Estate & Taxes

Speaker Fabienne Limacher
Publications |

Experiences and key factors of a successful exit

Speakers Fabienne Limacher, Andy Schwarzenbach [co-author] and Jeremias Meier [co-author]
Withholding tax and securities transfer tax reform aims to strengthen debt capital market
Publications |

Withholding tax and securities transfer tax reform aims to strengthen debt capital market

by Fabienne Limacher and Maurus Winzap
 PDF: 206 KB
Newsletter 165
Publications |

Swiss Withholding Tax and Securities Transfer Tax Reform to Strengthen the Swiss Debt Capital Market

by Maurus Winzap and Fabienne Limacher
 PDF: 225 KB
Newsletter 162
Publications |

Swiss electorate rejects planned abolition of stamp duty on companies

by Maurus Winzap and Fabienne Limacher
 PDF: 217 KB
Newsletter 161
Publications |

Intra-group debt financing: updated safe haven rates and thin capitalization rules

by Fabienne Limacher and Maurus Winzap
 PDF: 275 KB
Tax Newsletter December
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Swiss Federal Administrative Court’s ruling of 29 November 2021: A welcome relief for distressed Swiss companies

by Fabienne Limacher and Maurus Winzap
 PDF: 202 KB
CT22 Chapter 18 Switzerland
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Corporate Tax 2022: Chapter Switzerland

by Maurus Winzap, Fabienne Limacher and Janine Corti
 PDF: 2587 KB
Publications |

The convention Brazil-Switzerland and its impacts on the bilateral relations

Speakers Fabienne Limacher and Victor Polizelli
Publications |

Kommentierung zur solidarischen Schuldnerschaft (§ 14) und zum gesetzlichen Pfandrecht (§ 15)

by Fabienne Limacher and Samuel Dürr
Publications |

Besteuerung von Patenten und Lizenzerträgen

Speakers Fabienne Limacher and Maurus Winzap
Abolition of issuance stamp duty to further boost Swiss economy
Publications |

Abolition of issuance stamp duty to further boost Swiss economy

by Fabienne Limacher and Maurus Winzap
 PDF: 125 KB
210518 Swissholdings Tax Credit final
Publications |

The New Tax Credit Ordinance

Speakers Peter Hongler and Fabienne Limacher
 PDF: 1630 KB
First Swiss Brazilian DTA to become reality in 2022
Publications |

First Swiss-Brazilian DTA to become reality in 2022

by Fabienne Limacher and Maurus Winzap
 PDF: 134 KB
Are Swiss crypto companies subject to FATCA and the automatic exchange of information
Publications |

Are Swiss crypto companies subject to FATCA and the automatic exchange of information?

by Fabienne Limacher and Maurus Winzap
 PDF: 130 KB
Publications |

Reorganisation and restructuring / loss utilisation strategies

Speakers Fabienne Limacher and Martin Dubach
Newsletter 149 E
Publications |

Swiss Tonnage Tax

by Maurus Winzap and Fabienne Limacher
 PDF: 232 KB
New capital band greater flexibility in capitalisation of Swiss companies and necessary changes to tax law
Publications |

New capital band: greater flexibility in capitalisation of Swiss companies and necessary changes to tax law

by Fabienne Limacher and Maurus Winzap
 PDF: 182 KB
CT21 Chapter 21 Switzerland
Publications |

Corporate Tax 2021 - Chapter Switzerland

by Maurus Winzap, Fabienne Limacher and Janine Corti
 PDF: 2362 KB
Federal Council to request Parliament to abolish withholding tax on bonds
Publications |

Federal Council to request Parliament to abolish withholding tax on bonds

by Maurus Winzap and Fabienne Limacher
 PDF: 128 KB
Tax Newsletter November 2020 11 18 102239
Publications |

Swiss Federal Council to request Parliament to abolish withholding tax on bonds

by Maurus Winzap and Fabienne Limacher
 PDF: 199 KB
Tax relief on employee shares in start ups and other non listed companies
Publications |

Tax relief on employee shares in start-ups and other non-listed companies

by Maurus Winzap and Fabienne Limacher
 PDF: 221 KB
ILO tax regulation
Publications |

New tax credit regulation introduced

by Maurus Winzap and Fabienne Limacher
 PDF: 133 KB
Tax Newsletter November
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Tax relief on employee shares in start-ups and other non-listed companies

by Fabienne Limacher and Maurus Winzap
 PDF: 349 KB
2020222
Publications |

Tax credit scheme in Switzerland

by Peter Hongler and Fabienne Limacher
 PDF: 236 KB
200903 Corporate Client Event 2020
How are Swiss based international groups affected by EU Directive on Administrative Cooperation
Publications |

How are Swiss-based international groups affected by EU Directive on Administrative Cooperation?

by Maurus Winzap and Fabienne Limacher
 PDF: 85 KB
Tax Newsletter July
Publications |

Mandatory disclosure of cross-border arrangements: How are Swiss-based international groups affected by the 6th Directive on Administrative Cooperation (DAC 6)?

by Maurus Winzap and Fabienne Limacher
 PDF: 214 KB
Limacher Steuer Revue 06 2020 488 496
Publications |

Benefits in the case of loss of earnings due to COVID-19

by Fabienne Limacher
 PDF: 2105 KB
Doing Business in Switzerland A Practical Guide web
Publications |

Doing Business in Switzerland – A Practical Guide

by Urs P. Gnos, Theodor Härtsch, Ramona Wyss, Andrea Haefeli, Gion Giger, David Vasella, Davide Cerutti, Marco Galli, Roger Staub, Benno Fischer-Siddiqui, Reto Jacobs, Monique Sturny, Thomas P. Müller, Nadja D. Leuthardt, Adriano Antonietti, Valentine Schnyder, Stefan Knobloch, Dimitrios Berger, Dominik Hohler, Jenny Süess, Stéphanie Oneyser, Dario Galli, Michael Kündig, Markus Vischer, Urs Schenker, Rafael Zemp, Patrick W. Vogel, Laurent Schmidt, Christian Lütolf, Daniel Dedeyan, Nico Bernhard, Tervel Stoyanov, Lukas Wyss, Markus Pfenninger, Valentin Wiesner, Rafal Szala, Thiemo Sturny, Roger Ammann, Hubertus Hillerström, Ken Savioz, Ueli Sommer, Simone Wetzstein, Christoph Stutz, Nadine Mäder, Olivier Sigg, Laura Luongo, Francis Nordmann, André Kuhn, Davide Jermini, Christian Eichenberger, Théo Meylan, Thomas Meister, Janine Corti, Robert Desax, Fabienne Limacher, Dieter Hofmann, Rodolphe Gautier, Olivia Sistovaris, Micha Bühler, Michael Feit, Maurice Courvoisier, Oliver M. Kunz, Albane de Ziegler and Pascale Köster
 PDF: 3444 KB
Tax treatment of debt waivers and other debt to equity swaps
Publications |

Tax treatment of debt waivers and other debt-to-equity swaps

by Maurus Winzap and Fabienne Limacher
 PDF: 60 KB
New step up on migration instrument introduced
Publications |

New step-up on migration instrument introduced

by Maurus Winzap and Fabienne Limacher
 PDF: 52 KB
Tax Newsletter April
Publications |

New Swiss Step-up upon Migration

by Maurus Winzap and Fabienne Limacher
 PDF: 212 KB
International Law Office Legal Newsletters Law Firm Directoryand Legal News 1 200228 143244
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Taxation of digital economy: Swiss response to recent OECD statement

by Maurus Winzap and Fabienne Limacher
 PDF: 85 KB
CT20 Chapter 33 Switzerland
Publications |

Corporate Tax 2020: Chapter Switzerland

by Maurus Winzap, Janine Corti and Fabienne Limacher
 PDF: 1576 KB
Startup Beitrag
Publications |

Interview in Startup Night Winterthur Magazin

by Christine Leuch, Fabienne Limacher and Ramona Wyss
 PDF: 168 KB
Fundamental changes to Swiss withholding tax on interest payments
Publications |

Fundamental changes to Swiss withholding tax on interest payments

by Maurus Winzap and Fabienne Limacher
 PDF: 56 KB
Welcome relaxation of Swiss withholding tax rules on foreign bonds guaranteed by Swiss parent company
Publications |

Welcome relaxation of Swiss withholding tax rules on foreign bonds guaranteed by Swiss parent company

by Maurus Winzap and Fabienne Limacher
 PDF: 99 KB
Intra group debt financing updated saf
Publications |

Intra-group debt financing: update safe haven rates and thin capitalisation rules

by Maurus Winzap and Fabienne Limacher
 PDF: 444 KB
1417
Publications |

Are Penalties for Swiss Banks under the DoJ-Program Deductible for Corporate Income Tax Purposes?

by Peter Hongler and Fabienne Limacher
 PDF: 765 KB
Publications |

The Deductability of Penalties for Swiss Banks under the DoJ-Program from a Direct Federal Income Tax and Tax Harmonisation Law Perspective.

by Peter Hongler and Fabienne Limacher
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