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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

We look forward to hearing from you.

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If there is an obvious disparity between an employee’s salary and their work performance, especially when compared to other employees within the same company, the compensation office can reclassify a dividend as salary under social-insurance law.
02. August 2021

Dividend or salary? Recently, compensation offices have leaned more towards assuming that earned income is salary

How does the compensation office qualify such a decision? Can it arbitrarily change its assessment framework? The reasons for reclassification …

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Contact

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

Under international law, it is illegal for any country to perform sovereign acts on foreign territory, which means that Swiss court documents cannot be served abroad.
01. July 2021

Working from home abroad? Be mindful of court documents!

Even if the recipient has previously arranged a redirection order with the postal service, Swiss court documents will not be delivered abroad. The reason for this is the agreement under international law that sovereign acts may not be performed on foreign territory.

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Startups can buy themselves time and reduce costs by acquiring a public shell company – advantages that speak for themselves. But what risks are involved?
01. June 2021

Popular with company founders – trading in shell companies

Acquiring a public shell company allows a newly purchased company to commence its business activities immediately. But do the benefits outweigh the risks?

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However, proving one’s eligibility for a deduction in the imputed rental value of a residential property is far from easy.
03. May 2021

Tax deduction due to under-utilisation of an owner-occupied home

Anyone hoping to request a reduction in their property’s imputed rental value must meet a number of requirements.

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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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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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