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New inheritance law: Savings from the tax-exempt pillar 3a pension plan do not form part of the inheritance estate

What is virtual undeclared work?

Virtual undeclared work refers to the performance of paid work via online service platforms.

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Thirds of goods are not always permissible

Thirds of goods are not always permissible

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A legacy does not entitle the heir to participate in inheritance settlement

A legacy does not entitle the heir to participate in inheritance settlement

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Service charge statement must be sent to the tenant within six months

Service charge statement must be sent to the tenant within six months

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Flat-rate expense allowances without tax authority approval are a risk

Flat-rate expense allowances without tax authority approval are a risk

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VAT - Tax authority may retroactively demand a second net tax rate

VAT – Tax authority may retroactively demand a second net tax rate

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Secret listing of overtime

Secret listing of overtime

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Are non-disclosure clauses on wage levels permissible?

Are non-disclosure clauses on wage levels permissible?

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New data protection law becomes effective 1 September 2023

New data protection law becomes effective 1 September 2023

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Write invoices for orders that have not yet been performed

Write invoices for orders that have not yet been performed

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Request for files from the tax administration: how to react correctly

Request for files from the tax administration: how to react correctly

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New disclosure requirements for foundations

New disclosure requirements for foundations

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Vouchers can be limited in time

Vouchers can be limited in time

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If you are interested in one of these trade journals or reference works, please send an e-mail to: office@brag.ch Please note that the publications are only available in German.

 

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