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    22.02.2019
    Chambers Global Guide 2019

    The 2019 edition of the Chambers Global ranking has just been published and OBERSON ABELS is once again listed as one of the leading Swiss law firms.

    In the tax field, Xavier Oberson and Pierre-Marie Glauser are listed in Band 1 and Jerôme Meyer is also ranked and appraised for the quality of his work.

    Sébastien Bettschart and Stefan Eberhard have been individually recognized as leaders in the fields of Corporate law and M&A.

    Antoine Amiguet has been recognized as a major figure in the regulation of collective investments.

    Philipp Fischer has also been mentioned as an "Up and Coming Individual" in the field of banking and financial law.

    For more information click here.

      22.02.2019
      Withholding tax: Group assets

      On February 5th 2019, the Swiss Federal Tax Administration (SFTA) published an important communication on its practice in connection with bonds issued abroad with a guarantee of a Swiss group company. In short, it alleviates the restrictions relating to the use in Switzerland of funds obtained by a bond issuance made abroad. Up to the total amount of the equity of the foreign subsidiaries of the group, these funds can be lent to Swiss companies without a requalification of the foreign issuance as a Swiss bond subject to Swiss withholding tax. In addition, loans made by Swiss companies to foreign group companies is also taken into account to compute the amount that can be repatriated in Switzerland without adverse Swiss withholding tax consequences.

      The practice of the SFTA in connection with foreign bonds guaranteed by a Swiss parent does not rely on a clear legal basis. But it represents an important issue for all groups that need to finance themselves on international markets and face restriction on the use of these funds in Switzerland. The practice published on February 5th, 2019 is therefore an important step in the right direction that will help to reduce the incentive for Swiss group to invest abroad.

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        05.02.2019
        SFTA Practice in connection with bonds issued abroad with a guarantee of a Swiss group company

        On February 5th 2019, the Swiss Federal Tax Administration (SFTA) published an important communication on its practice in connection with bonds issued abroad with a guarantee of a Swiss group company. In short, it alleviates the restrictions relating to the use in Switzerland of funds obtained by a foreign bond issuance. Up to the total amount of the equity of the foreign subsidiaries of the group, these funds can be lent to Swiss companies without a requalification of the foreign issuance as a Swiss bond. In addition, loans made by Swiss companies to foreign group companies is also taken into account to compute the amount that can be repatriated in Switzerland without adverse Swiss tax consequences.

        The practice of the SFTA in connection with foreign bonds guaranteed by a Swiss parent does not rely on a clear legal basis. But it represents an important issue for all groups that need to finance themselves on international markets and face restriction on the use of these funds in Switzerland. The practice published on February 5th, 2019 is therefore an important step in the right direction that will help to reduce the incentive for Swiss group to invest abroad.

         

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        04.01.2019
        New publication : International exchange of information in tax matters

        Towards Global Transparency, Second Edition

        Xavier Oberson, Edward Elgar Publishing, U.K. 2018, ISBN 978 1 78643 472 2

        Presentation

        The financial crisis of 2008 and the emergence of various scandals around the world sparked a movement towards greater transparency with international exchange of information in tax matters. Fully revised and updated, this book considers the emergence of a new global standard, the automatic exchange of information. Providing a comprehensive overview of the main developments, it analyses the structure and content of the various existing instruments and models, taking into account the most up to date developments.

        For any orders, please contact the publishing house www.e-elgar.com or your usual bookshop.

         

         

          16.11.2018
          Formation au sujet de la lutte contre les Abus de Marché - 100% digitale
            16.10.2018
            L'Administration fédérale des contributions vient de publier la nouvelle circulaire sur l'imposition selon la dépense
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            05.10.2018
            Récente jurisprudence en matière de déduction des intérêts de retard
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              08.05.2018
              OBERSON ABELS designated as the best Swiss Tax Law firm

              OBERSON ABELS has been recognized, once again, as the Swiss best law firm in Tax law according to the survey recently published by Le Temps and Bilanz. OBERSON ABELS is also well ranked in several other fields such as Commercial law and particularly in Banking and Capital Market, M&A and Corporate law.

              The whole OBRSON ABELS team thank you for this recognition !

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              30.01.2018
              Caroline Goette elected as Associate Judge

              We are delighted to announce that, on Thursday January 25, 2018, the Geneva Parliament has elected Caroline Goette as Associate Judge (Juge assesseur) of the Geneva First Instance Administrative Court (tax matters).

              Caroline Goette passed the bar in 1996 and is admitted to practice before all Swiss courts. She has a working experience of more than ten years at the Geneva Court of Justice (Administrative Chamber).

              She advises primarily on the tax aspects of inheritance matters. She is a member of the Specialized Committee on Inheritance Law, which has been set up by the Geneva Bar Association.

              In parallel to her activities as lawyer, Caroline Goette participated in the launch of the Swiss-French section of the IFA Swiss WIN (Women in IFA Network). She also took part in a series of events organized by the Career Women's Forum, of which she is a member.

                22.01.2018
                New FINMA Outsourcing Circular

                OBERSON ABELS has published a short note (Legal Update) which addresses the practical implications of the new Outsourcing Circular issued by the Swiss financial regulator FINMA.

                FINMA has published a revised version of the Outsourcing Circular (which is now referred to as FINMA Circular 2018/3), which will enter into force on April 1st, 2018. This Circular sets forth the requirements which an outsourcing project in the finance and insurance industries must meet in order to be implemented without requiring a specific FINMA approval.

                Please do not hesitate to send an email to news@obersonabels.com should you wish to obtain a copy of this Legal Update.

                 

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