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.
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.
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.
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.