KPMG Switzerland

About
Annual Review 2012

Learn more about KPMG and get more insights into our developments.

Swiss Code of Conduct

KPMG's Swiss Code of Conduct outlines the ethical principles that define our business activities.
Topics
Tax agreements

All about the tax agreements with Germany, the United Kindgdom and Austria.

Double tax treaties

The interactive map of the world gives an overview of the current situation.
Industries
Insurer

This issue considers amongst other topics the countries of Southeast Asia as a promising growth market.

The Future of Shopping

Outlook for the German and Swiss food retailing. A survey by GDI Gottlieb Duttweiler Institute and KPMG.
Services
- Financial Services
- Legal Services
- Business & Outsourcing Services
Research
- All publications »
The new financial reporting act

This publication gives you an overview about the coming changes regarding the new financial reporting act.

Reading and understanding annual reports

The content of an annual report is not easy for every reader to grasp at first glance. Our publication makes it easier for you to read and understand annual reports and explains the key aspects of annual financial statements.
Careers

Open positions

Do you already know everything about us and want to waste no more time? We look forward to receiving your online application.

Career opportunities

Audit, Tax, Advisory, Corporate Services – how do you plan to begin? Choose your career at KPMG.

Events

Want to meet the people behind KPMG? We will be pleased to share our professional experiences with you.
Alumni

Details

Service: Tax, International Executive Services, Legal, Employment and Pensions
Type: Business and industry issue
Date: 2/1/2012

Changes regarding Employee Stock Option Plans

On 1 January 2013 new legal provisions regarding the taxation of employee participation rights will enter into force, which will lead to a more consistent taxation of such compensation elements.

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Neuerungen bei der Besteuerung von Mitarbeiterbeteiligungen (in German)

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According to the new rules, employee stock options will in the future in almost all cases be subject to taxation upon release. Free and blocked employee shares remain subject to taxation at grant.

Furthermore, the new legal provisions contain rules on the taxation of employee participation rights in the international context. These rules allow an appropriate taxation of employee participation rights which were earned in different states.

German and French versions of the publication entitled "Chancen und Risiken rechtlicher Neuerungen 2011/12" may be ordered from Schulthess Verlag.

Publication in German.

Opportunities and Risks of Legal Changes 2011/2012

The yearly published book «Chancen und Risiken rechtlicher Neuerungen» provides an overview of key developments in the Swiss law.

International Executive Services

Global business today requires organizations to employ a mobile workforce and to be able to react quickly to market trends and international opportunities.

Employment and Pensions

Would you like flexible working hours? A new bonus system or an employee investment plan? How does reorganisation affect the pension fund?

© 2013 KPMG Holding AG/SA, a Swiss corporations, is a subsidiary of KPMG Europe LLP and a member of the KPMG network of independent firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.