Insights
Publications
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Employee Share Plans in Switzerland: Overview
by Irène Suter-Sieber and Maurus WinzapPDF: 234 KB
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SIX Swiss Exchange launches “Separate Trading Lines Equity Securities Listed Abroad” for foreign-listed Swiss buybacks
by Thiemo Sturny, Maurus Winzap and Dimitrios BergerPDF: 215 KB
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Intra-group Debt Financing: Updated Safe Haven Rates and Thin Capitalisation Rules
by Fabienne Limacher and Maurus WinzapPDF: 218 KB
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Securitisation 2026 – Chapter Switzerland
by Johannes A. Bürgi, Roger Ammann, Lukas Wyss and Maurus WinzapPDF: 1511 KB
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Lexology: Structured Finance & Securitisation
by Johannes A. Bürgi, Lukas Wyss, Maurus Winzap and Roger AmmannPDF: 168 KB
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Corporate Tax 2026: Switzerland Chapter
by Maurus Winzap, Fabienne Limacher and Janine CortiPDF: 2802 KB
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Swiss Population Rejects Federal Estate and Gift Tax Initiative
by Fabienne Limacher and Maurus WinzapPDF: 418 KB
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Employee Share Plans in Switzerland: Overview
by Irène Suter-Sieber and Maurus Winzap
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Key Swiss Tax Practice Update: Welcome Adjustment of Rules on the Taxation of Convertible Loans
by Fabienne Limacher and Maurus WinzapPDF: 234 KB
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Intra-group debt financing: Updated safe haven rates and thin capitalisation rules
by Fabienne Limacher and Maurus WinzapPDF: 286 KB
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Swiss Federal Tax Administration’s Update on the Circular Letter on Taxation of Companies in Distress
by Fabienne Limacher and Maurus WinzapPDF: 438 KB
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Securitisation 2025 – Chapter Switzerland: Law and Practice & Trends and Developments
by Johannes A. Bürgi, Roger Ammann, Lukas Wyss and Maurus WinzapPDF: 1090 KB
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Structuring of private equity acquisitions in Switzerland
by Maurus Winzap and Fabienne LimacherPDF: 692 KB
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Corporate Tax 2025: Switzerland Chapter
by Maurus Winzap, Fabienne Limacher and Janine CortiPDF: 2932 KB
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Swiss Federal Council Rejects JUSO Estate Tax Initiative
by Fabienne Limacher and Maurus WinzapPDF: 634 KB
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Beneficial ownership – Is the tide turning?
by Thomas Meister, Maurus Winzap, Robert Desax and Marius BreierPDF: 336 KB
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Financing of Start-up and Early-Stage Companies with Convertible Loans Swiss Tax Considerations
by Maurus Winzap and Fabienne LimacherPDF: 601 KB
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Employee Share Plans in Switzerland: Overview
by Irène Suter-Sieber and Maurus Winzap
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Intra-group debt financing: updated safe haven rates and thin capitalization rules
by Fabienne Limacher and Maurus WinzapPDF: 316 KB
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Corporate Tax Laws and Regulations Switzerland 2024
by Maurus Winzap, Fabienne Limacher and Janine CortiPDF: 462 KB
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Federal Supreme Court confirms strict practice of Federal Tax Administration concerning stamp duty restructuring relief
by Fabienne Limacher and Maurus WinzapPDF: 62 KB
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Offset of losses is to be extended
by Maurus Winzap and Fabienne LimacherPDF: 176 KB
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Swiss electorate votes in favour of global minimum tax
by Fabienne Limacher and Maurus WinzapPDF: 180 KB
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Federal Council opens consultation on the taxation of home offices abroad
by Maurus Winzap and Fabienne LimacherPDF: 221 KB
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Structuring of private equity acquisitions in Switzerland
by Maurus Winzap and Fabienne LimacherPDF: 63 KB
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Structured Finance & Securitisation - Chapter Switzerland
by Johannes A. Bürgi, Lukas Wyss, Maurus Winzap and Roger AmmannPDF: 556 KB
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Securitisation 2023 - Chapter Switzerland: Trends & Developments
by Lukas Wyss, Johannes A. Bürgi, Roger Ammann and Maurus WinzapPDF: 1063 KB
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Intra-group debt financing: updated safe haven rates and current thin capitalisation rules
by Maurus Winzap and Fabienne LimacherPDF: 301 KB
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Tax-optimised employee share plans for privately held Swiss companies and start-ups
by Maurus Winzap and Fabienne LimacherPDF: 222 KB
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Corporate Tax 2023: Chapter Switzerland
by Maurus Winzap, Fabienne Limacher and Janine CortiPDF: 684 KB
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The Acquisition and Leveraged Finance Review
by Maurus Winzap and Lukas WyssPDF: 330 KB
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Employee Share Plans in Switzerland: Regulatory Overview
by Irène Suter-Sieber and Maurus WinzapPDF: 134 KB
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Swiss reject tax reform aiming at strengthening domestic debt capital markets
by Maurus Winzap and Fabienne LimacherPDF: 122 KB
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Employees working from home: Permanent establishment risks in a Swiss intercantonal context
by Fabienne Limacher and Maurus WinzapPDF: 217 KB
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Securitisation 2022 - Chapter Switzerland
by Lukas Wyss and Maurus WinzapPDF: 798 KB
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Withholding tax and securities transfer tax reform aims to strengthen debt capital market
by Fabienne Limacher and Maurus WinzapPDF: 206 KB
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Swiss Withholding Tax and Securities Transfer Tax Reform to Strengthen the Swiss Debt Capital Market
by Maurus Winzap and Fabienne LimacherPDF: 225 KB
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Swiss electorate rejects planned abolition of stamp duty on companies
by Maurus Winzap and Fabienne LimacherPDF: 217 KB
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Intra-group debt financing: updated safe haven rates and thin capitalization rules
by Fabienne Limacher and Maurus WinzapPDF: 275 KB
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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 WinzapPDF: 202 KB
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The Acquisition and Leveraged Finance Review
by Maurus Winzap and Lukas WyssPDF: 333 KB
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Corporate Tax 2022: Chapter Switzerland
by Maurus Winzap, Fabienne Limacher and Janine CortiPDF: 2587 KB
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Banking & Finance 2022: Switzerland - Trends and Developments
by Lukas Wyss, Theodor Härtsch, Maurus Winzap and David BorerPDF: 1004 KB
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Banking & Finance 2021: Switzerland - Trends and Developments
by Lukas Wyss, Theodor Härtsch and Maurus WinzapPDF: 410 KB
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Besteuerung von Patenten und Lizenzerträgen
Speakers Fabienne Limacher and Maurus Winzap
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Abolition of issuance stamp duty to further boost Swiss economy
by Fabienne Limacher and Maurus WinzapPDF: 125 KB
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Employee Share Plans in Switzerland: Regulatory Overview
by Ueli Sommer and Maurus WinzapPDF: 193 KB
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Securitisation 2021 - Chapter Switzerland
by Maurus Winzap and Lukas WyssPDF: 1225 KB
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Structured Finance & Securitisation 2021 - Chapter Switzerland
by Lukas Wyss, Johannes A. Bürgi, Maurus Winzap and Roger AmmannPDF: 407 KB
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First Swiss-Brazilian DTA to become reality in 2022
by Fabienne Limacher and Maurus WinzapPDF: 134 KB
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Are Swiss crypto companies subject to FATCA and the automatic exchange of information?
by Fabienne Limacher and Maurus WinzapPDF: 130 KB
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New capital band: greater flexibility in capitalisation of Swiss companies and necessary changes to tax law
by Fabienne Limacher and Maurus WinzapPDF: 182 KB
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Trends and Developments in the Swiss Securitisation Market
by Lukas Wyss, Johannes A. Bürgi, Roger Ammann and Maurus WinzapPDF: 182 KB
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Corporate Tax 2021 - Chapter Switzerland
by Maurus Winzap, Fabienne Limacher and Janine CortiPDF: 2362 KB
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Federal Council to request Parliament to abolish withholding tax on bonds
by Maurus Winzap and Fabienne LimacherPDF: 128 KB
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Swiss Federal Council to request Parliament to abolish withholding tax on bonds
by Maurus Winzap and Fabienne LimacherPDF: 199 KB
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Tax relief on employee shares in start-ups and other non-listed companies
by Maurus Winzap and Fabienne LimacherPDF: 221 KB
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New tax credit regulation introduced
by Maurus Winzap and Fabienne LimacherPDF: 133 KB
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Tax relief on employee shares in start-ups and other non-listed companies
by Fabienne Limacher and Maurus WinzapPDF: 349 KB
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How are Swiss-based international groups affected by EU Directive on Administrative Cooperation?
by Maurus Winzap and Fabienne LimacherPDF: 85 KB
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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 LimacherPDF: 214 KB
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Securitisation 2020 - Chapter Switzerland
by Maurus Winzap and Lukas WyssPDF: 1528 KB
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Tax treatment of debt waivers and other debt-to-equity swaps
by Maurus Winzap and Fabienne LimacherPDF: 60 KB
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Employee share plans in Switzerland: regulatory overview
by Ueli Sommer and Maurus WinzapPDF: 194 KB
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New step-up on migration instrument introduced
by Maurus Winzap and Fabienne LimacherPDF: 52 KB
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Taxation of digital economy: Swiss response to recent OECD statement
by Maurus Winzap and Fabienne LimacherPDF: 85 KB
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Corporate Tax 2020: Chapter Switzerland
by Maurus Winzap, Janine Corti and Fabienne LimacherPDF: 1576 KB
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Fundamental changes to Swiss withholding tax on interest payments
by Maurus Winzap and Fabienne LimacherPDF: 56 KB
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Structured Finance & Securitisation - Chapter Switzerland
by Lukas Wyss, Johannes A. Bürgi and Maurus WinzapPDF: 531 KB
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Tax Newsletter - Switzerland adopts new corporate tax reform
by Maurus Winzap and Robert DesaxPDF: 1196 KB
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Welcome relaxation of Swiss withholding tax rules on foreign bonds guaranteed by Swiss parent company
by Maurus Winzap and Fabienne LimacherPDF: 99 KB
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Intra-group debt financing: update safe haven rates and thin capitalisation rules
by Maurus Winzap and Fabienne LimacherPDF: 444 KB
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The Acquisition and Leveraged Finance Review - Chapter 18: Switzerland
by Lukas Wyss and Maurus Winzap
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End to rulings on Swiss principal companies and finance branches
by Maurus WinzapPDF: 34 KB
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Switzerland: Swiss Lower House approves corporate tax reform
by Maurus Winzap and Robert DesaxPDF: 959 KB
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Switzerland: Swiss Upper House issues a revised proposal for a corporate tax reform ("Tax Proposal 17"), bill to go to the Lower House
by Maurus Winzap and Robert DesaxPDF: 955 KB
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Switzerland and Brazil sign double taxation agreement
by Maurus Winzap and Martin BusenhartPDF: 835 KB
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Taxing Tokens - A Swiss Perspective On the Taxation of Initial Coin Offerings and Blockchain-Based Tokens
by Marius Breier, Peter Hongler [co-author] and Maurus Winzap [co-author]PDF: 283 KB
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Swiss Government adopts proposal for a corporate tax reform ("Tax Proposal 17") and submits its dispatch to Parliament
by Maurus Winzap and Robert DesaxPDF: 893 KB
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Initial Coin Offerings - from Cryptocurrencies to Entrepreneurial Financing
by Michael Isler, Thomas Müller, Maurus Winzap and Florian Gunz NiedermannPDF: 321 KB
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The Swiss GAAP and the Interaction with Double Tax Treaties in a Pre- and Post-BEPS World
by Peter Hongler and Maurus Winzap [co-author]
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Initial Coin Offerings - More Clarity on Tax Implications
by Maurus Winzap and Peter HonglerPDF: 47 KB
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Regulation of collective investment schemes in Switzerland
by Alexander Eichhorn, Theodor Härtsch [co-author] and Maurus Winzap [co-author]
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Employee share plans in Switzerland: regulatory overview
by Ueli Sommer and Maurus WinzapPDF: 2119 KB
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Initial Coin Offerings in Switzerland
by Thomas Müller, Michael Isler, Maurus Winzap, Florian Gunz Niedermann, Marius Breier and Fabian D. GlässerPDF: 529 KB
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Swiss Government publishes new detailed draft for a corporate tax reform («Tax Proposal 17»)
by Maurus Winzap and Robert DesaxPDF: 854 KB
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The Securitisation & Structured Finance Handbook 2018
by Lukas Wyss, Johannes A. Bürgi and Maurus WinzapPDF: 341 KB
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Government publishes detailed draft for corporate tax reform
by Maurus Winzap and Robert Desax
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Structured Finance & Securitisation
by Patrick D. Dolan, Lukas Wyss [co-author], Johannes A. Bürgi [co-author] and Maurus Winzap [co-author]PDF: 571 KB
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Venture capital investment in Switzerland: market and regulatory overview
by Luc Defferrard [co-author], Maurus Winzap [co-author] and Florian Gunz Niedermann [co-author]PDF: 188 KB
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Recent developments in the Swiss ABS market 2015/16
by Lukas Wyss, Maurus Winzap and Johannes A. BürgiPDF: 684 KB
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Practical Law: Structured finance and securitisation in Switzerland: overview
by Lukas Wyss, Johannes A. Bürgi and Maurus Winzap
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Structured Finance & Securitisation 2016
by Lukas Wyss [co-author], Johannes A. Bürgi [co-author] and Maurus Winzap [co-author]PDF: 557 KB
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Wealth Tax on Shares in Start-ups – New Rules in the Canton of Zurich
by Maurus Winzap, Florian Gunz Niedermann and Alex NikitinePDF: 1277 KB
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Developments in Swiss debt capital markets – 2015
by Lukas Wyss, Maurus Winzap and Thomas MüllerPDF: 212 KB
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Recent developments in the Swiss ABS market – 2015
by Lukas Wyss, Johannes A. Bürgi and Maurus WinzapPDF: 177 KB
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The Acquisition and Leveraged Finance Review
by Lukas Wyss and Maurus WinzapPDF: 142 KB
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Venture capital investment in Switzerland: market and regulatory overview
by Luc Defferrard [co-author], Florian Gunz Niedermann [co-author], Maurus Winzap [co-author] and Alex Nikitine [co-author]PDF: 176 KB
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The relevance of FATCA in Swiss finance transactions
by Lukas Wyss and Maurus WinzapPDF: 835 KB
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Understanding Acquisition Finance in Switzerland
by Maurus Winzap [co-author] and Lukas Wyss [co-author]PDF: 480 KB
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The Acquisition and Leveraged Finance Review
by Lukas Wyss, Maurus Winzap, Maurus Winzap [co-author] and Lukas Wyss [co-author]PDF: 138 KB
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Leveraged acquisition finance in Switzerland: recent trends in structural features
by Lukas Wyss and Maurus Winzap [co-author]PDF: 331 KB
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Venture capital investment in Switzerland: market and regulatory overview
by Luc Defferrard [co-author], Maurus Winzap [co-author], Florian Gunz Niedermann [co-author] and Alex Nikitine [co-author]PDF: 83 KB
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Recent case law of the ECJ, ECJ Report 2/10
by Stefan Oesterhelt [co-author], Jan Ole Luuk [co-author] and Maurus Winzap [co-author]PDF: 1076 KB
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Recent case law of the ECJ, ECJ Report 1/10
by Stefan Oesterhelt [co-author], Jan Ole Luuk [co-author] and Maurus Winzap [co-author]
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Recent case law of the ECJ, ECJ Report 4/09
by Stefan Oesterhelt [co-author], Jan Ole Luuk [co-author] and Maurus Winzap [co-author]PDF: 781 KB
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Taxation of collective capital investments
Speakers Maurus Winzap and Stefan OesterheltPublications |
Recent case law of the ECJ, ECJ Report 3/09
by Stefan Oesterhelt [co-author], Maurus Winzap [co-author] and Jan Ole Luuk [co-author]Publications |
Recent case law of the ECJ, ECJ Report 2/09
by Stefan Oesterhelt [co-author], Jan Ole Luuk [co-author] and Maurus Winzap [co-author]
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Recent case law of the ECJ, ECJ Report 1/09
by Stefan Oesterhelt [co-author], Jan Ole Luuk [co-author] and Maurus Winzap [co-author]PDF: 528 KB
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Taxation of collective capital investments and taxation of investors in collective capital investments (Part Two)
by Stefan Oesterhelt [co-author] and Maurus Winzap [co-author]Publications |
Taxation of collective capital investments and taxation of investors in collective capital investments (Part Three)
by Stefan Oesterhelt [co-author] and Maurus Winzap [co-author]
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Recent case law of the ECJ, ECJ Report 4/08
by Stefan Oesterhelt [co-author], Jan Ole Luuk [co-author] and Maurus Winzap [co-author]PDF: 237 KB
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Recent case law of the ECJ, ECJ Report 3/08
by Stefan Oesterhelt [co-author], Jan Ole Luuk [co-author] and Maurus Winzap [co-author]
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Recent case law of the ECJ, ECJ Report 2/08
by Stefan Oesterhelt [co-author], Jan Ole Luuk [co-author] and Maurus Winzap [co-author]PDF: 504 KB
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Recent case law of the ECJ, ECJ Report 1/08
by Stefan Oesterhelt [co-author], Jan Ole Luuk [co-author] and Maurus Winzap [co-author]Publications |
Withholding tax in respect of credit agreements secured by mortgages
by Stefan Oesterhelt [co-author] and Maurus Winzap [co-author]Publications |
Taxation of collective capital investments and taxation of investors in incollective capital investments (Part One)
by Stefan Oesterhelt [co-author] and Maurus Winzap [co-author]
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Recent case law of the ECJ, ECJ Report 4/07
by Stefan Oesterhelt [co-author], Maurus Winzap [co-author] and Jan Ole Luuk [co-author]PDF: 382 KB
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Opco/Propco Structures under Swiss Law
by Johannes A. Bürgi [co-author], Maurus Winzap [co-author] and Lukas Wyss [co-author]
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Recent case law of the ECJ, ECJ Report 3/07
by Stefan Oesterhelt [co-author], Jan Ole Luuk [co-author] and Maurus Winzap [co-author]PDF: 329 KB
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Recent case law of the ECJ, ECJ Report 2/07
by Stefan Oesterhelt [co-author], Jan Ole Luuk [co-author] and Maurus Winzap [co-author]PDF: 406 KB
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Recent case law of the ECJ, ECJ Report 1/07
by Stefan Oesterhelt [co-author], Jan Ole Luuk [co-author] and Maurus Winzap [co-author]PDF: 381 KB
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Recent case law of the ECJ, ECJ Report 4/06
by Stefan Oesterhelt [co-author], Jan Ole Luuk [co-author] and Maurus Winzap [co-author]PDF: 289 KB
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Note on Swiss Supreme Court Decision
by Stefan Oesterhelt [co-author] and Maurus Winzap [co-author]PDF: 286 KB
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Swiss Supreme Court Decision on Treaty Abuse
by Stefan Oesterhelt [co-author] and Maurus Winzap [co-author]PDF: 81 KB
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Recent case law of the ECJ, ECJ Report 3/06
by Stefan Oesterhelt [co-author], Jan Ole Luuk [co-author] and Maurus Winzap [co-author]PDF: 535 KB
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Recent case law of the ECJ, ECJ Report 2/06
by Stefan Oesterhelt [co-author], Jan Ole Luuk [co-author] and Maurus Winzap [co-author]PDF: 287 KB
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Recent case law of the ECJ, ECJ Report 1/06
by Stefan Oesterhelt [co-author], Jan Ole Luuk [co-author] and Maurus Winzap [co-author]PDF: 366 KB
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Repatriation of Swiss source dividends to EU corporate shareholders free of withholding tax
by Maurus WinzapPDF: 76 KB
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Withholding tax-free dividends, interest and royalty payments under Article 15 of the Swiss-EU Savings Agreement
by Maurus Winzap [co-author] and Stefan Oesterhelt [co-author]PDF: 349 KB
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Supreme Court decision eases tax-free intra-group transfers of qualifying participations
by Maurus WinzapPDF: 75 KB
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