The new Greek government has announced that it will intensify its efforts in combating tax evasion in order to secure additional revenues, which will allow the realization of the commitments included in its election program.
Every inbound assignee must be paid a salary that meets Swiss reference salary requirements for the time working in Switzerland. Thus, salaries currently paid in euro bear the risk to turn out to be too low and therefore not to be compliant anymore as a consequence of the decision of the SNB.
As of January 1st 2015 only few changes in Swiss Immigration Law will become effective. But those few changes, in particular the reduction of work permit quotas, will have drastic consequences. The following shall give you an overview of the changes and their impact as well as related mitigation recommendations.
Die 2007 gestartete grosse Aktienrechtsrevision hat wegen der kurz nach Publikation der entsprechenden Botschaft eingereichten und angenommenen Minder-Initiative zahlreiche Wirrungen hinter sich. Im November 2014 hat der Bundesrat die Vernehmlassung zu einem Gesetzes-Vorentwurf gestartet.
Corporate groups frequently entrust one group company with the cash management of the entire group. With its ruling of 16 October 2014, the Federal Supreme Court took a stance on the main legal questions pertaining to a zero balancing cash pooling structure.