Christoph Suter and Alice Johnson of Bär & Karrer discuss two recent decisions that clarify the definition of ‘intermediary’ for Swiss securities transfer tax purposes and address whether an M&A advisor qualifies as a securities dealer
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
