Beginning 1 January 2020, Switzerland will significantly reshape its corporate taxation in an effort to comply with international tax standards while remaining one of the most attractive jurisdictions for foreign investments. 1. Introduction In this article, I will provide the background that led to that Swiss tax reform (“Reform”) also elaborating on the tax regimes…

With its ruling dated 11 March 2019 (case no. 2C_34/2018) the Swiss Federal Supreme Court upheld a decision of the Court of Justice of the Canton Geneva, according to which it was principally possible for a Swiss holding company to undertake a tax-neutral demerger, such that the existing holding company could transfer just one qualifying…