Occupational pension provision – The 20% limit on buy-ins for persons arriving from abroad also applies to European Union nationals.

In its ruling 9C_430/2023 of 7 July 2025, the Federal Supreme Court acknowledged that Art. 60b para. 1 OPP 2 constitutes indirect discrimination, which is in principle prohibited by Art. 2 of the Agreement on the Free Movement of Persons (AFMP). It also recognised that the measure introduced by Art. 60b para. 1 OPP 2 probably does not comply with the principle of proportionality in the fight against tax evasion.

That being said, the Federal Court considers that the unequal treatment resulting from Art. 60b para. 1 OPP 2 is justified by Art. 21 para. 3 ALCP insofar as the mechanism of the ordinance aims, in its view, to ensure the consistency of the tax system.

We are pleased to announce that OBERSON ABELS SA has once again been ranked among the best Swiss law firms in the 2025 edition of Chambers and Partners High Net Worth Guide, in the Private Wealth Law category.
We are also particularly proud that two of our partners, Professor Xavier Oberson and Jérôme Meyer, have been individually recognised in this benchmark ranking.
Further information: https://chambers.com/department/oberson-abels-sa-private-wealth-law-high-net-worth-21:2633:204:1:114707

NEW “Too Big To Fail” VIDEO – A visual deciphering of the guidelines adopted by the Federal Council.

What measures affect all banks, whether systemically important or not?

In just a few minutes, our partner Antoine Amiguet explains the content and key issues involved.

Discover his analysis here : “Too Big To Fail” – Décryptage en image des lignes directrices adoptées par le Conseil Fédéral – YouTube

Join us at the 6th edition of Building Bridges in Geneva, from September 30 to October 2, 2025!

Don’t miss our session on October 2 at 10:30 AM, featuring Antoine Amiguet and Sonia De la Fuente, who will share their insights on: Corporate Social Responsibility regulations: from legal compliance to true transformation.

An engaging discussion on how CSR regulations are evolving — and how they can drive meaningful impact beyond compliance.

Register now: Building Bridges 2025

This is the question posed by the Tribune de Genève in its June 30 article: “Why taxing AI will be necessary to limit social breakage”.
In it, our partner Prof. Xavier Oberson shares his analysis of the fiscal challenges of AI and its societal impact.
A must-read for a better understanding of the issues ahead: Chômage: comment taxer l’IA pour limiter la casse sociale | Tribune de Genève

OBERSON ABELS SA is pleased to announce the appointment of Rebecca Lauchenauer and Alejandro Maniewicz Wins as partners with effect from July 1, 2025.

Rebecca Lauchenauer advises and assists the firm’s clients in matters of inheritance. Active in this field for over fifteen years, she obtained the title of FSA specialist in inheritance law in 2016. She assists private clients with their matrimonial and estate planning, in a Swiss and international context, taking into account civil and tax issues. She also advises clients on the liquidation of estates (advice to heirs, executions of wills, ex officio administrations) or in connection with inheritance disputes. With this appointment, Ms Lauchenauer will head the Private Client team.

Alejandro Maniewicz Wins advises and represents clients in litigation in the fields of Swiss and international tax law. A qualified tax expert with a doctorate in law from the University of Fribourg and a Magister Juris from Oxford University, he combines cutting-edge technical expertise with an approach based on trust and collaboration to intervene effectively in a wide range of complex tax issues. Mr Maniewicz Wins assists his clients with wealth and estate planning, as well as with the structuring of commercial and financial transactions. He is also actively involved in training, both in academic circles and in the preparation of new generations of Swiss tax experts.

On Thursday June 12, our partner Prof. Pierre-Marie Glauser had the pleasure of taking part in the Corporate Law half-day organized by the University of Lausanne – CEDIDAC in honor of Professors Jean-Luc Chenaux and Guy Mustaki. His talk focused on the tax perspective in family companies, a subject at the heart of governance and succession issues.
Many thanks to the organizers and all the speakers for the rich exchanges!
For further information: COLLOQUE DU 12 JUIN 2025 – CEDIDAC UNIL

On June 3, our associate Antoine Amiguet had the pleasure of taking part in the Friends of Funds event. This not-to-be-missed event was a great success, rich in exchanges and perspectives. Many thanks to the organizers for the invitation, to the speakers for the quality of the discussions, and to all the participants for their commitment.

OBERSON ABELS SA is delighted to announce that Alexandre Quast has passed his exams and been admitted to the bar.
We wish him every success for his LL.M., which he will begin at the University of Pennsylvania this summer, and of course much pleasure in his future career.

In the context of international administrative assistance in tax matters, the Swiss Federal Supreme Court has reinforced lawyer-client confidentiality, ruling that it extends not only to information in the lawyer’s possession, but also to that held by his bank.

Our partner Joël Pahud’s commentary on this ruling can be found on the Centre de droit bancaire et financier website.