Dr. iur. Jérôme Bürgisser


Le traitement fiscal des sanctions financières

Until recently, the question of whether penalties of a criminal law nature were to be treated as deductibles expenses for tax purposes was fuelled with controversy. In a judgment delivered on 26 September 2016, planned for publication in the official collection of judgments, the Swiss Federal Court settled the matter in the negative. In essence, the Court held that penalties of a criminal (or…
Prof. Dr. Robert Danon, Dr. iur. Jérôme Bürgisser
SZW-RSDA 2/2017 | S. 182