REFIDAR MOORE STEPHENS AG / Moore Stephens Zurich AG – Trust and tax consultancy, Zurich-Glattbrugg

Expert consultancy and services for natural and legal persons both national and international – you receive the tailored and punctual services you need.

Highly qualified and dedicated advisors are there for you. We are networked with more than 100 experts through EXPERTsuisse, the Swiss Institute of Certified Accountants and Tax Consultants, the Swiss network of MOORE STEPHENS SWITZERLAND and the Moore Global network.

Experienced partners for trust, tax and business consulting services

This son now benefits from the newly introduced paid leave for workers who also care for sick or injured family members or partners.
01. April 2021

The first stage of the federal law on employees who provide care for relatives came into force on 1 January 2021

The new federal law on improving the compatibility of gainful employment and family care will be enacted in two stages.

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REFIDAR MOORE STEPHENS AG
Moore Stephens Zurich AG

Europa-Strasse 18, Postfach
CH – 8152 Glattbrugg
Switzerland

Hélène Staudt
+41 44 828 18 18
helene.staudt@moore-zurich.com

The compensation for loss of earnings due to paternity leave amounts to 80 % of the employee’s average income subject to AHV contributions from gainful employment before the child’s birth, up to a limit of CHF 196 per day.
10. March 2021

New paternity-leave rules came into force on 1 January 2021

Working fathers have the right to take two weeks of paternity leave as of 1 January 2021.

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For issues concerning social insurance, members of an association board or an organising committee are jointly and severally liable without limitation with regard to their personal assets.
01. December 2020

Clubs and associations with social security risks

Clubs and associations that pay wages have the same social security obligations as companies. This includes paying old-age survivors insurance (OASI/AHV) contributions and taking out accident insurance for employees.

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The Federal Administrative Court has ruled that a taxi firm based in Zurich must insure all its employees with the SVA because the drivers are classified as gainfully employed.
02. November 2020

Taxi firms must join the SUVA

The Federal Administrative Court deemed it irrelevant that most transport services take place mainly as an intermediary transaction between customers and taxi drivers with their own vehicles.

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On 16 July 2020, the European Court of Justice annulled the EU-US Privacy Shield.
02. October 2020

EU-US Privacy Shield annulled by the European Court of Justice

As a result, the EU can classify Switzerland’s level of data protection as insufficient, which would have an enormous impact on the export of personal data.

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If the employee is fully trained in his or her profession, the employer is faced with less stringent requirements when it comes to instructing and supervising employees.
03. September 2020

Employer’s duty of care in the event of an occupational accident

The employer’s duty of care includes the prevention of accidents which are not due to unforeseeable behaviour or gross negligence on the part of the injured employee. If the employee is fully trained in his or her profession, the employer is faced with less stringent requirements when it comes to instructing and supervising employees.

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Tax authorities in most cantons recognise that artworks are fraught with a large degree of uncertainty.
06. August 2020

Works of art – capital investments or household goods?

Artworks are subject to the wealth tax – unlike household goods and personal effects. Drawing the line between these categories often represents a significant challenge. Furthermore, the fact that the tax rules for artworks differ from canton to canton further complicates the matter.

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