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KPMG's Swiss Code of Conduct outlines the ethical principles that define our business activities.
KPMG European Real SnapShot - Autumn 2014. The overview of the latest developments in the real estate markets in Europe.
KPMG and the University of St. Gallen jointly analyzed the annual reports of 94 Swiss private banks and assessed their financial performance from 2006 to 2013.
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The tax agreement encompasses not only individuals resident in Austria who directly hold assets at a Liechtenstein paying agent, but also those who indirectly hold assets at a Liechtenstein paying agent, for example via a foundation or a trust in which they are beneficial owners. Furthermore, the scope is even broader as not only assets with banks in Liechtenstein are covered but also assets administrated through Liechtenstein wealth management structures held with banks in third states.
The tax agreement between Austria and Liechtenstein contains, in particular, rules on the following topics:
Despite the tax agreement, Austrian clients may still file a voluntary disclosure in Austria for regularising their past tax liabilities.
KPMG can support both, banks/fiduciaries as well their clients, with the various issues; in particular with the implementation of the agreement. Selected experts from our experienced banking team are available to support you particularly through the following services:
Partner, Head of Legal & FS Regulatory Competence Center
+41 58 249 35 48
+41 58 249 42 31
Calculate the one-off payment for the regularization of the past with our Online Tool.
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KPMG International Cooperative (“KPMG International”) is a Swiss legal 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.