News

Discover the latest trends and developments in tax and law on our website. Stay one step ahead with us.

10.02.2026

Strategic game changer: Federal Supreme Court revises practice regarding tax sovereignty

This ruling forces the cantons to return to substantive review. Formal shortcuts are no longer an option. This is a strategic game changer for structured tax planning and disputed domicile situations.

04.02.2026

Substantive domiciles: More than just an address

Current case law requires real operational substance at the place of business. Pure mailbox or business center solutions are no longer sufficient for tax purposes. Usable workplaces, infrastructure, and actual presence are decisive factors.

03.02.2026

UAE 2026: Attractive, but only with substance

The UAE will remain a relevant location for international structures in 2026. However, tax exemption is subject to clear conditions. Substance, activity, and compliance determine success.