Industry Insights

Lump-sum taxation in Switzerland: tax benefits for HNWI

Switzerland offers interesting tax-planning opportunities to foreigners. Lump-sum taxation is one of the most advantageous tools available, able to make Switzerland a very attractive place to reside for wealthy individuals.

August 2020

Financial Institutions Act and Ordinance (FinIa and FinSO): a qualitative leap for Swiss trustees

On June the 5th, 2018, the Swiss Parliament dismissed the "Financial Institutions Act (FinIa)": a regulatory act with a strong impact on the harmonization and the implementation of rules allowing financial service providers to operate.

June 2020

Public registers of beneficial ownership: European Union and Crown Dependencies Vs. Switzerland

The European Union’s Directive (EU) 2018/843 amending the Directive (EU) 2015/849 (hereinafter ‘5th Fifth Money Laundering Directive’ or ‘5AMLD’) has determined a substantial step forward in the global on-going process towards transparency of beneficial owners of entities.

May 2020

The role of the trust in global crises scenarios

The increased frequency of economic crises, together with a widespread instability of geopolitical and regulatory frameworks, is shedding a light over wealth planning and the recurring importance of strong asset protection structures.

March 2020