FBT NewsLex / N°5 – May 2013

  • New developments for Swiss residents holding French real estate through an SCI
  • Exclusion of the French-Swiss Double Taxation Treaty benefits for persons taxed on an expenditure basis
  • Swiss taxation: deductibility of expenses required for income acquisition, treatment of legal fees
  • Entry into force of the revised Swiss Collective Investment Schemes Act (CISA) and its implementing ordinance
  • Prohibition against Sunday and public holiday work in Switzerland
  • Swiss Contract Law revision extends to two years the limitation period for claims under guarantees for defects in favour of buyers and contractors’ customers
  • Swiss Labour Law: right of access of employees to their personnel files
  • Update on Swiss international criminal and administrative mutual assistance in the event of tax offences

Perspectives is our annual news review.
Sign up to receive our periodic newsletter and also receive news about our activities.

*We certify that the data collected via this form will be treated in a strictly confidential manner and will not be sold or distributed to any third parties. All data collected on this website is protected by encryption (SSL certificate issued by: Let’s Encrypt Authority X3).