This new revised and expanded edition provides an overview of the entire Swiss tax system. In addition to an analysis of the constitutional principles governing this system, the main taxes of eht Confederation and the cantons are described as well as the rules of procedure, intercantonal tax law and criminal tax law.
An emphasis is given on a clear and understandable presentation, a sometimes critical vision as well as a global perspective of taxation. The work has been revised to take into account the developments in tax law tha have occurred since the publication of the previous edition in 2012. It takes into account in particular the tax reform and the financing of the AVS (RFFA) which entered into force on January 1st, 2020.
It includes an analysis of the revision of the withholding tax which will come into force in 2021, of the VAT reform as weel as the reflections and reform projects underway in terms of family taxation, withholding tax and real estate tax. New and promising topics for the future such as ecological taxation, special consumption taxation as well as recent developments in criminal law are explored in depth.
We are pleased to announce that Marcel Meier and Frédéric Epitaux are co-editors of the Tax Law module of the iusNet platform established by Schulthess, Switzerland’s leading publisher of law books. This online platform (in French) will be launched in French-speaking Switzerland at the end of November 2020. It offers several sections, including case law, tax legislation, articles on particular tax law topics and other services. The team of experts also includes Arnaud Cywie, Gregory von Gunten, Fabrice Kuhn, Arnaud Martin, Marie Michel, Anna Vladau and Julien Witzig. For more information click here.
We are pleased to announce the release of the French version of Xavier Oberson's latest book "Taxing Robots".
In this book, Xavier Oberson explores the alternatives for taxing robots and their use as well as the related issues.
A pioneer in the exploration of the idea and the possibilities, Xavier Oberson highlights possible answers to the growing development of artificial intelligence as well as its impact on the labor market, inequalities, and the loss of tax and social security revenues through the taxation of robots.
Book available here.
After years of legislative procedure, the Parliament has eventually adopted the proposed revision of company law. OBERSON ABELS is pleased to share the presentation of Sébastien Bettschart (in French) on this important legislative review.
This is a major overhaul, bringing many new features to which practice will have to adapt in the coming years. In addition to modernizing and making the law on companies limited by shares more flexible, the revision incorporates the Ordinance against Unfair Remuneration (ORAb) into the Code of Obligations and provides for disclosure obligations with regards to gender representation within the board of directors and the management. Companies extracting raw materials will be subject to transparency obligations.
We are pleased to announce that, once again, OBERSON ABELS has been ranked first in the category "Tax law" in the 2020 ranking of the best Swiss law firms published by le Temps and the Bilanz magazine.
Thank you from the entire OBERSON ABELS team for this recognition!
At the second Who's Who Legal Switzerland Awards ceremony in Zurich on 12 February 2020, OBERSON ABELS has been recognised as "Firm of the Year 2020" in the practice area "Corporate Tax".
Based on in-depth research, Who's Who Legal identifies the foremost legal practitioners in multiple areas of business law and presents awards to individuals and firms that have performed exceptionally well.
OBERSON ABELS SA has been recognized again as one of the leading Swiss law firms
Xavier Oberson and Pierre-Marie Glauser, highly ranked (Band 1), and both Marcel Meier and Jérôme Meyer are listed for the quality of their work in Tax
Philipp Fischer received a new individual ranking for Banking & Finance
Stefan Eberhard has been individually recognized as leader in the fields of Corporate law and M&A alongside Antoine Amiguet for Investment Funds
OBERSON ABELS is pleased to announce that the book written by Xavier Oberson "International Exchange of Information", of which the second edition was published in December 2018, was ranked 15th in the 100 Best Taxation Books of All Times featured on BookAuthority. More information here.
Pierre-Marie Glauser Partner of our Firm and also Professor at the University of Lausanne has once again been appointed by the Federal Council as a member of the consultative body on VAT, for a period of four years. He sits on the body as a representative for academic institutions.
The consultative body is an extra-parliamentary commission tasked with taking a position and making recommendations on possible changes to the law on VAT (LTVA) as well as administrative practices in this area. The body creates a fundamental link between taxpayers and the administrative authorities and plays an important role in the development of VAT. As a permanent member of this body since 2010, Pierre-Marie Glauser will represent academic circles. His appointment covers a new four-year period, from 2020 to 2024.
More info here.