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Case law, Practice and Legislation (1/2026)
Note: This language version is an automatically generated translation. The text may therefore contain linguistic and terminological errors.
view in original language (German)The recording of the webinar (in german) gives you a compact overview of the most important developments in tax law, available at your preferred time. In the 90-minute session, the speakers will highlight current rulings, new legal provisions and practical trends. Well-founded, precise and practical, so that you can keep your specialist knowledge up to date and react to legal changes at an early stage.
We examine recent court rulings, new legal provisions, and trends relevant to practice. Our analysis is well-founded, precise, and practical, enabling you to keep your expertise up to date and respond promptly to legal changes.
This decision addresses the following issue: Should compensation for an unjustified termination without notice be classified as a tax-exempt compensation payment within the meaning of Art. 24(g) DBG and Art. 7(4)(i) StHG, or is it taxable income?
This decision addresses the following issue: Is the appellant to be taxed at the reduced rate on the acquisition of assets by reason of death under cantonal inheritance tax law, even though paternity has not been established under civil law?
It was undisputed that free par value increases constitute taxable income from movable assets. However, the classification of the holding as private or business assets was disputed.