There are many reasons why a company's shareholding may change: sale of the business, transfer within the family, entry of an investor into the capital, employee plan and many others. In addition to the change itself, which is sometimes synonymous with a new lease of life for the company, a change in shareholder structure can raise a number of (tax) issues. How should the transaction be carried out?...
In our newsletter, we provide you with concise information on innovations and interesting facts in the HR and Global mobility area regarding taxes, social security, labor law, payroll and immigration.
In previous tax newsletters, we have already outlined a brief overview of the changes and amendments to company law that came into force on 1 January 2023. This article will now focus in particular on the effects of the revision to the Swiss Code of Obligations in connection with a reorganisation (over-indebtedness).
The new law, which was adopted by the Swiss Parliament in June 2020 and came into force on January 1, 2023 , brings many changes to the legal framework of Swiss corporations. It aims to make the rules more flexible, modern, and transparent, while also addressing some of the challenges that have been raised over the years.
I once asked the head of tax of a multinational company: “How your corporate income tax compliance processes look like?” The answer was: “I don’t know. Domestic corporate income taxes (and VAT) are the responsibility of local teams. Local CFOs should manage this internally or with a third-party expert. I trust on their professionalism due to their domestic experience…”
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