Functional Relocations after STAF: Swiss
Tax Implications

IFF – Internationales Steuerseminar 2020, St. Gallen, 23 October 2020

The speaking engagement addresses functional relocations in Switzerland following the implementation of the STAF tax reform and their implications for corporate tax planning. It highlights how cross-border restructurings and the transfer of functions within multinational groups raise complex issues regarding profit allocation, substance requirements, and compliance with international tax standards. The contribution is presented in the context of a tax seminar and focuses on practical challenges for companies operating in an evolving Swiss and international tax environment.