VAT-cryptocurrencies

More 3 posts of Kilian Schärli

Taxation-cryptocurrencies

New Update on the Taxation of Crypto Projects from the SFTA – Taxation of DAOs Remains Hidden Topic

On 19 October 2023 the Swiss Federal Tax Administration (“SFTA“) provided new guidance on the taxation of blockchain related projects in the updated version of the “Dossier Tax Information: Cryptocurrency”. Further details on the tax treatment of non fungible Tokens, airdrops, staking and the token issuance to employees are presented. Unfortunately, the SFTA remains mostly silent on the taxation …

Little-Known-Pitfall-in-Application-for-Paediatric Extensions-or-Paediatric-SPCs

Little-Known Pitfall in Application for Paediatric Extensions or Paediatric SPCs

When filing applications for paediatric extensions and paediatric SPCs in Switzerland, it must be kept in mind that Switzerland is not a member state of the European Union and thus has a separate and independent system when it comes to the approval of medicinal products. Paediatric extensions and paediatric SPCs are only granted in Switzerland based on respective Swiss marketing authorizations is…


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