Insights
In these reports, our experts cover the latest topics in their fields.
ESG reporting obligation for SMEs – attention to the double materiality assessment
The Federal Council took a major step forward with its ordinance on reporting obligations in relation to corporate sustainability.
Withholding tax in Switzerland: is there an obligation to account for withholding tax?
Who is liable for withholding tax in Switzerland? How is the rate determined? Do any special rules apply? Some employers ask these questions, in particular when registering new employees.
Secondments for brief deployments in Switzerland –  challenges and solutions in the event that the 90-day threshold is exceeded
If foreign countries second employees for short deployments in Switzerland, it is a challenge for them to comply with employment law requirements.
Switzerland introduced an IIR from 1 January 2025
At its session held on 4 September 2024, the Federal Council decided to introduce the Income Inclusion Rule (IIR) from 1 January 2025. The IIR is to all intents and purposes part of the OECD/G20 proje...
Artificial intelligence in auditing – the changes arriving for the industry and clients
The use of artificial intelligence (AI) in auditing is still in its infancy, but its enormous potential is already visible. Technologies such as computer vision, process mining and natural language pr...