January 20, 2026

Taxation of Income from Pension Provision (Pillar 3b) – Capital Insurance

Taxation of Pillar 3b capital insurance in Switzerland: tax‑exempt benefits, single‑premium rules, pension purpose criteria, and lump‑sum taxation.
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January 20, 2026

Taxation of Income from Pension Provision (Pillar 3b) – Annuity-Based Insurance

New 2025 tax rules for Pillar 3b lifetime annuities: taxable portion, FINMA rate, surplus taxation and impacts on pension planning in Switzerland.
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January 20, 2026

Swiss Parliament Decides to Extend the Loss Carryforward Period from 7 to 10 Years

Swiss Parliament extends tax loss carryforward period from 7 to 10 years from 2028: scope, referendum timeline, and impact on companies and start-ups.
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January 20, 2026

2026 Swiss salary certificate reporting: key changes

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December 23, 2025

Tax loss carry-forwards: a step in the right direction

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December 1, 2025

Inheritance Tax Initiative Clearly Rejected

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Global

Married couples vs. cohabiting couples in French-speaking cantons - Treatment from the perspective of gift/inheritance tax

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Global

Taxation & Capital Structuring Hidden Equity: Circular 6a – A Strategic Update for Swiss Companies

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Global

"CDHR" tax for French Residents Working in Switzerland: Key Focus and Issues

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