UP|DATE December 2022

December

2022

Honold Treuhand AG

UP|DATE: Up-to-date, practical, forward-looking.

Read the current issue with these topics:

Revision of stock corporation law: liability risks for board members increase
Retirement provision: the overall view is decisive
Home office: Guard rails for proper leadership

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UP|DATE December 2022 (PDF)

Disclaimer: This publication is provided to users for information purposes only. In case of disagreement, one has to refer to the cited sources, relevant laws and publications alone. This letter contains a strong summary assessment by the authors. For an individual clarification of the respective facts, please contact us or the relevant authorities directly.

Honold Treuhand AG
Status May 2021

Latest posts

December

2022

UP|DATE September 2022

UP|DATE: Up-to-date, practical, forward-looking. Read the current issue with these topics: Inheritance law: What's changing?; Value-added tax: Good news for associations; Probationary period: Get to know each other, but do it right

UP|DATE April 2022

UP|DATE: Up-to-date, practical, forward-looking. Read the current issue with these topics: Revised company law: What you need to know as a board member; Photovoltaics: Tax issues as a sticking point; Employee appraisals: Effective management, individual development

VAT liability of a foreign company in Switzerland

Since 1 January 2018, anyone who operates a business, regardless of its legal form, purpose or profit motive, either has its registered office in Switzerland or provides services in Switzerland and generates CHF 100,000 or more in turnover from taxable services in Switzerland and abroad within a calendar year is subject to compulsory taxation.

For companies

For private

For foundations

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