Our partner, Joseph Merhai, and Anceline Swift, associate in our tax team, have published an article in Legal 500 examining the Swiss Federal Supreme Court’s judgment of 2 June 2026 (9C_697/2024) and its implications for foreign single-investor funds.
The judgment brings welcome clarity to the treatment of foreign collective investment schemes for Swiss securities transfer stamp tax purposes, with important implications for fund managers, investors and Swiss securities dealers.
Read the full article on the Legal 500 website: Foreign Single-Investor Funds and Swiss Securities Transfer Stamp Tax or download it here.
