Bär & Karrer

Christoph Suter and Kerim Tbaishat of Bär & Karrer explain how Circular 37 strengthens the tax treatment of Swiss employer stock and increases Switzerland’s attractiveness as a global business hub

While the majority of the rules entered into force immediately, certain obligations were or still are subject to transition periods

Bär & Karrer lawyers outline changes to the regime governing retrocession fees in light of a recent Swiss Federal Supreme Court decision