The LTPA introduces new transparency obligations for Swiss companies. Here are the key changes to be aware of.
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Companies in difficulty: continuation, bankruptcy and composition moratorium
Understanding the steps of legal proceedings in Switzerland, from unpaid invoices to bankruptcy, as well as how a "sursis concordataire" (composition agreement) works to deal with financial difficulties.
Berney Associés becomes a partner of Geneva-based mountaineer Christine Vogondy
Berney Associés is supporting Genevan mountaineer Christine Vogondy in her challenge to climb the 14 peaks over 8,000m. She is soon departing for the ascent of Dhaulagiri in Nepal.
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The appointment of Véronique Pipoz as Chief Operating Officer (COO) marks a new stage in the Group's development.
The Canton of Geneva is updating its VAT guide concerning tax exemption applications. We will review the main adjustments and their implications for associations and foundations.
2026 marks several major developments in employment law, social security, and taxation, with concrete impacts for employers and employees. We take a look at the changes at the national level as well as specific measures for the canton of Geneva.
On November 30, 2025, Swiss voters will be asked to vote on an initiative to introduce a federal tax of 50% on inheritances and gifts exceeding CHF 50 million. Designed to finance the ecological transition, this measure raises practical questions for families who own SMEs, entrepreneurs, and holders of significant wealth.
Swiss property tax reform: abolition of rental value, new deduction rules, tax on second homes. Find out what our tax experts have to say.
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.
This article examines the tax implications of transferring an investment property to a property company, taking into account the regimes in force in Geneva and Vaud, and offers a numerical analysis through a concrete case study.
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.
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