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Posts by thortax

CMN changes rules for non-resident individual investors

The change was defended by CVM and Bacen. The National Monetary Council (CMN) released individual non-resident investors from the obligation to constitute a custodian. The measure is supported by the Brazilian Securities and Exchange Commission (CVM) and by the Central…

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Swiss VAT - thortax

Swiss VAT – Up Coming Changes

Less than two months until the 2018! Are you aware of the VAT changes happening in Switzerland? Some are quite fundamental.  Here are our top changes as they apply to our clients: – The standard rate goes down from 8%…

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breaking up is difficult - uk taxation - thortax

Breaking up is difficult – UK taxation aspects

I recently wrote about the main Swiss tax implications of separation and divorce for couples resident in Switzerland, out of which a very large percentage are foreigners with a UK background. That article is available here. In addition, if you were…

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Separation and Divorce in Switzerland – Taxation Aspects

The statistics are unfortunately alarming. A large percentage of marriages, especially between spouses of different nationalities, ends in separation or divorce in Switzerland. This has far-reaching emotional and financial consequences. Here we deal with some of the main taxation aspects…

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