Internationale Steuerplanung, Eine Einführung in die Steuerplanung für internationale Unternehmen mit Bezug zur Schweiz

Published: 10 May 1996

Deals & Cases — 01.09.2026

Stryker signs definitive agreement to acquire ZuriMED

Deals & Cases — 04.08.2026

Aricoma acquired Tracking and Tracing Business from Dentsu

Insights – 31.03.2026

Swiss Federal Supreme Court rules on non-deductibility of interest in debt push-down structures

Swiss Federal Supreme Court rules on non-deductibility of interest in debt…

<p>In decision 9C_606/2025 of 24 February 2026, the Swiss Federal Supreme Court held that interest expenses on acquisition debt transferred to a target company through a downstream merger are not deductible where they lack a direct nexus to the target’s own business activity. The Court grounded its reasoning in the definition of commercially justified expenses and the principle of periodicity. It thereby relied on an explicit legal basis without invoking the tax avoidance doctrine.</p>

Insights – 08.03.2026

Switzerland introduces individual taxation for married persons