Kommentar Stempelabgaben

Published: 10 October 2006

PEOPLE

Pascal Hinny

Partner

X. Oberson
Expertise

Tax

23 Jun 2026

Treaty Interpretation under the Vienna Convention on the Law of Treaties

IBFD | 16 June 2026

AUTHORS
Jean-Blaise Eckert
Expertise

Tax
03 Jun 2026

Trustbesteuerung im Spannungsfeld zwischen Theorie und Praxis

in: Letsch Philip/Fortuzi Nathalie/Inäbnit Marian/Behnisch Urs (Hrsg.), Steuerrecht und Rechtsstaat, Liber Amicorum für Adriano Marantelli, Bern 2026

AUTHORS

Amonn Toni
Nathalie Fortuzi
Expertise

Tax

SEE ALL

Deals & Cases — 01.07.2026

Ipsen to acquire Memo Therapeutics AG

Deals & Cases — 18.03.2026

Vaudoise acquires majority stake in Procimmo

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

Switzerland introduces individual taxation for married persons