L’imposition individuelle vise à mettre fin à une inégalité fiscale entre couples mariés et non mariés. Mais quels seront les effets concrets pour les contribuables lors de la votation du 8 mars 2026 ?
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Market multiples at a glance
Dans un contexte marqué par les tensions commerciales, la force du franc suisse et une pression accrue sur les valorisations, le marché M&A en Suisse et en Europe a évolué vers davantage de sélectivité en 2025. Découvrez notre analyse des multiples EV/EBITDA, des dynamiques sectorielles et des perspectives 2026.
35 ans d’histoire : un anniversaire célébré au cœur de la Laponie
Pour célébrer nos 35 ans, nous avons
emmené 140 collaborateurs en Laponie pour un séjour hors du temps, riche en expériences humaines et en souvenirs inoubliables.
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Annual VAT reconciliation is compulsory for all taxable businesses in Switzerland. Find out why it's essential, what the deadline is and how our experts can help you avoid errors and penalties.
Why is LP 2025 causing an increase in bankruptcies in Switzerland?
The amendment to the Swiss Debt Enforcement Act now allows public creditors to directly initiate the bankruptcy of a company. This major change affects all entities entered in the commercial register.
Alexandre Volet, Financial Director of the Federal Gymnastics Festival and deputy director in our Lausanne audit department, talks about his involvement in the organisation of this national event, and the balance he has found between his mission and his professional activity.
Cet article examine les implications fiscales d’un transfert d’un bien immobilier de placement à une société immobilière, en tenant compte des régimes en vigueur à Genève et Vaud, et propose une analyse chiffrée à travers un cas concret.
With the end of the «non-dom» regimes in the UK and Portugal, Switzerland remains a favoured alternative thanks to its lump-sum taxation, offering a stable and predictable framework for wealthy taxpayers.
As the UK and Portugal reform their «non-dom» and «non-habitual resident» regimes, Switzerland's lump-sum taxation remains an attractive alternative - offering foreign taxpayers a simplified and expenditure-based tax framework.
Business Intelligence transforms your data into actionable information. Use dashboards, advanced analyses and predictive insights to improve your business strategy.
Berney Associés announces its strategic alliance with Alteris Léman in Nyon. The alliance will strengthen Berney Associés' presence in the Lake Geneva region and, more broadly, in French-speaking Switzerland.
The Canton of Vaud is raising the exemption thresholds for gifts and inheritances, making it easier to pass on family assets.
We are delighted to welcome Karine Badertscher Chamoso as partner in charge of the Lausanne Audit Department.
We are delighted to announce the appointment of Hikmet Ayan as a partner in the Group! Find out more about him.
Découvrez les nouveautés RH en 2025 : augmentation des cotisations sociales, réforme LPP, hausse du salaire minimum à Genève et revalorisation des rentes AVS.
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