Learn more about KPMG and get more insights into our developments.
KPMG's Swiss Code of Conduct outlines the ethical principles that define our business activities.
All about the tax agreements with Germany, the United Kindgdom and Austria.
The interactive map of the world gives an overview of the current situation.
This issue considers amongst other topics the countries of Southeast Asia as a promising growth market.
Outlook for the German and Swiss food retailing. A survey by GDI Gottlieb Duttweiler Institute and KPMG.
This publication gives you an overview about the coming changes regarding the new financial reporting act.
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.
Do you already know everything about us and want to waste no more time? We look forward to receiving your online application.
Audit, Tax, Advisory, Corporate Services – how do you plan to begin? Choose your career at KPMG.
Want to meet the people behind KPMG? We will be pleased to share our professional experiences with you.
The one-off payment for the regularisation of the past is calculated by means of a complex formula.
For the calculation of the one-off payment, not only the account balances on 31 December 2002 (or if opened later, the account balance at the end of the year in which the account was opened), 31 December 2010 and 31 December 2012 are relevant but also the inflows and outflows and the increases in value in the years 2011 and 2012.
The one-off payment for the regularisation of the past can easily be calculated with our tool.
Jürg Birri
Head of Legal
+41 58 249 35 48
Philipp Zünd
Manager, Attorney-at-Law
+41 58 249 42 31