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SwitzerlandThe new provisions on interim dividends apply to both stock corporations and limited liability companies. The revised company law allows the Annual General Meeting to distribute interim dividends under the following conditions: The audit of the interim financial statements may be waived if all shareholders or partners agree and the creditors’ claims are not jeopardized … Read more

Dividends and capital gains from participations in legal entities are generally tax-free income for legal entities that are subject to ordinary Liechtenstein income tax. The income tax exemption applies both to income from qualifying investments and to income from portfolio investments. However, since the “new” Liechtenstein Tax Act 2011 came into force, various anti-abuse provisions … Read more

In the vote on September 25, 2022, the amendment to the AHV Act and the federal decree on the additional financing of the AHV through an increase in VAT were approved. At its meeting on December 9, 2022, the Federal Council set the date for entry into force as January 1, 2024. The standard rate … Read more