Swiss tax law
Legislative developments in tax law for the year 2026 – Anna Maestrini

Real estate taxation in the context of contractual acquisition rights, in particular purchase, pre-emption, and redemption – Riccardo Varini

Reduction of capital tax for holding companies and/or intra-group financing companies – Valentina Franciolli, Dr. Paolo Pamini

International and EU tax law
The requirement of minimum “substance” in the case of “treaty shopping” structures and similar arrangements – Patrick Schubiger

VAT and indirect taxes
The legal institution of fideicommissary substitution – † Vittorio Primi

Review of Swiss tax case law
The establishment of a fluctuation reserve – Christian Cirulli

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