- 16.06.2026 - 12:45
The Forum für Steuerrecht (Tax Law Forum) is celebrating an anniversary! For a quarter of a century, the journal has been following the development of Swiss tax law, publishing contributions that combine academic rigour with practical relevance.
In this issue, Fabian Baumer examines the role of the Swiss Federal Tax Administration (SFTA) in national tax policy. Peter Brülisauer analyses intra-group transfers of shareholdings and the “futility” of the blocking-period concept. Friedrich Frank and Nora Markwalder explore whether the state protects its own assets better than those of its citizens. Thomas Hug considers the future of Swiss corporate income tax law, while Ralf Imstepf and Peter Hongler present initial reflections on the implications of “Bilateral Agreements III” for Swiss corporate income tax law. Giedre Lideikyte Huber analyses environmentally oriented taxes (impôts d’orientation environnementaux). Fabian Mauchle and Michael Bertschinger examine the principle of legality in tax law and the discrepancy between the constitutional ideal and actual practice. Finally, Stefan Oesterhelt addresses withholding tax on distributions and retained earnings of collective investment schemes.
We hope you enjoy reading this special anniversary issue!
All articles are also available online to subscribers.
Trainee tax professionals receive a 50% discount on their subscription.
