22. December, 2020
One of the many foundations of successful entrepreneurship is constantly accumulating knowledge and ensuring that knowledge is transferred, maintaining a willingness to innovate and S³, Sustainably Securing Succession, in order to guarantee stability, continuity and prosperity. This principle has been Mannhart & Fehr’s secret recipe since it was founded. More...
9. October, 2020
Withholding tax is changing from 1 January 2021. This change has been brought about as the result of various court rulings due to the unequal treatment of Swiss nationals and EU citizens. The purpose of the overhaul is to eliminate this kind of potential discrimination while also getting rid of the differences between individual cantons. More...
8. April, 2020
Überträgt ein schweizerisches Unternehmen Rechte an ein in Deutschland ansässiges Unternehmen, sieht es sich häufig mit einem Quellensteuereinbehalt des Lizenznehmers konfrontiert. More...
Follow up 2020A collective employment contract (CEC) is concluded between employers or their associations and employee organisations in order to regulate the terms and conditions of employment and the relationship between the parties to the CEC. Some of a CEC’s provisions affect payroll accounting. A collective employment contract may contain provisions governing the commencement, specifics and termination of employment. […]
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