Documentation & Links

Selected Links


Swiss federal government

Swiss federal tax administration

Swiss federal Parliament

Swiss federal Supreme Court

STEP’s publications

Documentation related to our past events:

Tuesday, Oct. 13th, 2020 – Lausanne Palace & SPA
Topic: Economic Substance in the New Reality
Handout: PDF

Tuesday, Sept. 1st, 2020 – Lausanne Palace & SPA
Topic: Le Trust Suisse – enjeux et questions
Handout: none

Tuesday, Mar. 10th, 2020 – Lausanne Palace & SPA
Topic: La révision du droit des successions
Handout: PDF

Monday, Dec. 9th, 2019 – Lausanne Palace & SPA
Topic: LSFin LEFin
Handout: PDF

Tuesday, Nov. 5th, 2019 – Lausanne Palace & SPA
Topic: Le Nouveau Monde de la Transparence
Handout: PDF

Tuesday, Oct. 8th, 2019 – Lausanne Palace & SPA
Topic: LObligation de Rapporter en Pratique
Handout: PDF

Tuesday, Sept. 3rd, 2019 – Lausanne Palace & SPA
Topic: Succession & œuvres d’art : conseils pour collectionneurs en matière de planification

Tuesday, June 4th, 2019 – Lausanne Palace & SPA
Topic: La holding d’héritiers: une mesure de planification successorale

Tuesday, May 14th, 2019 – Lausanne Palace & SPA
The Regulation of Trustees in Switzerland 

STEP Lunch 02/04/2019 – Risks and Pitfalls of the Management of SPVs in Switzerland

STEP Lunch 05/03/2019 – Ventes immobilières – Share vs Asset Deal

STEP Lunch 29/01/2019 – Amendments to the Swiss AML Act

STEP Lunch 02/10/18 – THE NEW FRENCH REAL ESTATE TAX – Impôt sur la fortune immobilière – IFI


Tuesday, Oct. 8th, 2019 – Lausanne Palace & SPA
Topic: LObligation de Rapporter en Pratique
PDF STEP Lunch 05/06/18 – Trust Owning Swiss Real Estate – Civil Law and the Lex Koller Issues

STEP Lunch 07/05/18 – Introduction to the Middle East (New) Foundation Regimes

STEP Lunch 03/04/18 – SHAM TRUSTS (pdf1); (pdf2)

STEP Lunch 06/03/18 – Automatic Exchange of Information – Practical cases

STEP Lunch 06/02/18 – Why Regulated Art Advice Matters To Professionals

STEP Lunch 05/12/17 – Réforme de la Fiscalité des entreprises

STEP Lunch 03/10/17 – OECD BEPS Project and EU Anti-Tax Avoidance Directive

STEP Lunch 05/09/17 – Shareholder Foundations (pdf1); (pdf2)

STEP Lunch 06/06/17 – Luxembourg Toolbox

STEP Lunch 02/05/17 – Yacht Engaged in Trade

STEP Lunch 04/04/17 – Non-Dom Changes: Is Insurance a Holistic Wealth Planning Vehicle?

STEP Lunch 21/03/17 – Implementation of Foreign EPAs in Switzerland

STEP Lunch 07/02/17 – Solutions individuelles dans le cadre du deuxième pilier

STEP Lunch 01/11/16 – Les successions franco-suisses sous l’angle des impôts successoraux

L’optimisation fiscale par la structuration d’un portefeuille de titres : Une manière de générer des rendements positifs certains dans l’environnement de taux actuel

Trusts : Exploring Their Versatility And Uses: pdf1pdf2pdf3pdf4pdf5

The « tax shield » in Swiss tax law

To Know or not to Know – The Art of KYC

A practical guide for independent wealth managers and trustees in the coming new environment of financial services in Switzerland

Tax rulings – current practice and future perspectives

Responsabilité sous l’angle fiscal pour le conseil à la clientèle privée

What not to do when acting as a Trustee: Stories of mishaps and errors from the trustee world

FATCA and the Trust Industry – Current Practical Issues

Back to USA! Planning for U.S. Situs Assets and U.S. Inbound Transactions

Taxation in Switzerland of Trusts, foundation and companies: similarities and differences

2017: What does the OECD’s automatic exchange of information system mean for trustees and fiduciaries in Switzerland?

The fight against money laundering continues: upcoming changes to Swiss legislation