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18 posts found
Switzerland: Employer’s obligations under the Gender Equality Act
The principle of equality between men and women is laid down in the Gender Equality Act, in particular the right to equal pay for work of equal value, and must be respected by the employer throughout the employment relationship. The…
Posted on 20th March, 2023
, in
Switzerland
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Corporate All
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Employment/Labor law
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International News
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Switzerland: Checklist for employee bonus entitlement
Each year, employers and employees are confronted with the same question: Who is entitled to a bonus? This article will show you how to easily check bonus entitlements in your company under Swiss employment contract law. No previous legal knowledge…
Posted on 20th March, 2023
, in
Switzerland
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Employment/Labor law
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International News
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Loyens & Loeff Zürich celebrates its 5 year Office Anniversary
With a history dating back over 100 years, Loyens & Loeff is the largest independent law and tax firm in continental Europe. It provides full-service legal and fiscal support to multinational organisations, financial institutions, investors and High Net-Worth Individuals. Loyens…
Posted on 13th July, 2022
, in
Switzerland
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CELIA news
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Termination costs for high earners in Switzerland: new flexibility for employers?
A recent ruling of the Swiss Federal Supreme court could allow employers in Switzerland greater flexibility in termination packages for some very high earning employees. Under Swiss law, a bonus which is part of an employee’s variable salary with the…
Posted on 3rd January, 2017
, in
Switzerland
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Uncategorized
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Swiss Federal Council moves to further limit the number of migrant workers to Switzerland from EU-17 States
Switzerland has imposed restrictions on the number of EU nationals who can work legally in Switzerland. Background In recent years there has been a consistent growth in the number of migrant workers coming to Switzerland. This is viewed by some…
Posted on 5th January, 2013
, in
Switzerland
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Uncategorized
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New social security rates announced
Social security contribution rates are generally adjusted every other year in line with the economic situation and salary trends. The latest amendments came into force on 1 January 2013. Social insurance contributions 2013 Social insurance sector Contributions as percentage of…
Posted on 2nd January, 2013
, in
Switzerland
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Uncategorized
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New legislation on the taxation of share-based employment income
On January 1, 2013 new federal laws were introduced to ensure a consistent approach in all cantons to the taxation of share-based employment income. Federal Law on the taxation of share-based employment income ("FLTES") The FLTES introduces consistent rules on…
Posted on 1st January, 2013
, in
Switzerland
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Uncategorized
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Switzerland implements EC Social Security Regulations
As of 1 April 2012, arrangements regarding social security between Switzerland and the EU member states are governed by the provisions of Regulations (EC) No. 883/2004 and (EC) No. 987/2009 ("The Regulations"). These are the Regulations which harmonise the various…
Posted on 5th January, 2012
, in
Switzerland
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Uncategorized
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A new retrospective federal inheritance and gift tax?
A popular initiative called “Million-estates for the AHV (Inheritance Tax Reform)” was launched in August 2011. It aims to introduce a federal inheritance and gift tax at a flat tax rate of 20%. At present, the constitutional power to levy…
Posted on 2nd January, 2012
, in
Switzerland
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Uncategorized
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Employees residing abroad and holding an employment contract with a Swiss resident employer, but not working on Swiss territory are not subject to Swiss tax at source
In its decision of March 25, 2011 the Swiss Federal Supreme Court decided that the practice of the tax administration of the canton of Zurich was unlawful. The canton of Zurich had adopted the practice whereby an employment contract with…
Posted on 10th January, 2011
, in
Switzerland
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Uncategorized
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Court’s power to imply a principle of a good faith into employment contracts
Implying an obligation of good faith on the employee, the Swiss Federal Supreme Court ruled that an employment could be terminated on the statutory notice period of one month rather than the contractual three months. On May 7, 2008 the…
Posted on 10th January, 2011
, in
Switzerland
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Uncategorized
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New Federal Law on the taxation of employee shareholdings
The Federal Council has determined that a new Federal Law on the taxation of employee shareholdings (“FLTES”) will enter into force on 1 January, 2013. The FLTES determines the timing of the taxation of employee shareholdings as well as the…
Posted on 7th January, 2011
, in
Switzerland
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Uncategorized
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Limitation period for personal injury limits employers’ exposure to claims
An important decision of the Federal Supreme Court confirms that the limitation period for personal injury claims for breach of contractual duty claims run from the date of the breach. The case The plaintiff worked from 1962 as a turbine…
Posted on 4th January, 2011
, in
Switzerland
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Uncategorized
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Swizerland: Dismissal without notice – a very high hurdle to justify
Examining thoroughly whether an employee’s misconduct is severe enough before dismissing without notice has been highlighted by a recent Swiss Federal Supreme Court decision. The decision, announced in May, concerned the employee of a catering company at Geneva international airport,…
Posted on 12th January, 2010
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Switzerland
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Uncategorized
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Switzerland: Cancellation of discounts for employee stock options
The National Council has changed the 2004 draft on taxation of employee participation instruments, with the main change being the cancellation of the discounts for employee stock options. The Council of States now debates on the new draft. Under the…
Posted on 12th January, 2010
, in
Switzerland
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Uncategorized
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Switzerland: Improved planning opportunities for employees taxed at source
A wide-reaching Federal Supreme Court decision earlier this year has significantly improved the tax planning opportunities for employees taxed at source on their employment income. The case involved a Swiss national, who moved to France in 2001 but continued to…
Posted on 12th January, 2010
, in
Switzerland
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Uncategorized
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Switzerland: A guide to living and working in Switzerland as a foreign individual
The United Kingdom and Switzerland have signed a protocol to the current UK/Switzerland double taxation agreement. The protocol will bring the exchange of information article in the tax agreement in line with international and OECD standards and follows a change…
Posted on 10th January, 2009
, in
Switzerland
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Uncategorized
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Switzerland: Double tax agreement – new exchange of information protocol to UK/Switzerland agreement signed
The United Kingdom and Switzerland have signed a protocol to the current UK/Switzerland double taxation agreement. The protocol will bring the exchange of information article in the tax agreement in line with international and OECD standards and follows a change…
Posted on 10th January, 2009
, in
Switzerland
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Uncategorized
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