Courts offer end to uncertainty over Swiss STT in M&A deals 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... By Christoph Suter & Alice Johnson March 21 2022
Switzerland: SFTA clarifies tax treatment of employee share plans 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... By Christoph Suter & Kerim Tbaishat March 11 2021