Cryptocurrencies are now widely used as a means of payment or for investment purposes. However, they can also be used as remuneration, offering great potential for employers and employees alike, but also posing many risks and challenges. The following article focuses on the tax implications of cryptocurrency as remuneration.
Continue ReadingMonth: August 2025
Disclaiming an inheritance: What options does selective disclaimer offer?
Most people are only familiar with the concept of renouncing an inheritance in connection with an over-indebted estate. However, if structured and implemented correctly, renunciation can be an effective means of actively influencing the succession even after a person’s death, e.g. for tax reasons.
Continue ReadingAdvantages and risks: retention of usufruct in the transfer of partnership shares
As part of lifetime business succession planning, businesses or partnership shares are frequently transferred by way of gift to successors—often with a retained usufruct (beneficial interest) in favor of the donor. To maximize available tax benefits—particularly exemption allowances—stringent compliance with specific regulatory requirements is essential.
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