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Newsletters

One service that is particularly valued by clients is the publications we produce in different languages: clear, understandable articles and reports, and in-depth guides to specific legislation. Please find here our latest Lenz & Staehelin newsletters:

Tax deductibility of fines

October 2016
Eckert, J. / Hinny, P.

The Swiss Federal Supreme Court has ruled that fines and other sanctions of a criminal nature are not tax deductible for legal entities, as they are not deemed to be business-related expenses. Tax deductibility is only granted insofar as sanctions aim at disgorging illegally obtained profits. The ruling, which was rendered in a case of violations of competition laws, has far-reaching implications in other areas.

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