Building the trust factor

By Pratichi Avinash & Priyanka Sinha, R.N. Marwah & Co. LLP

In order to expand business and build brand loyalty, it is vital to develop the trust factor. Trust is one of the greatest motivators, influencing customers to commit to the brand, be loyal, refer the company to others, and provide positive feedback. Big brands like Tata, Apple, Starbucks, and others are established on the trust factor.

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Lausanne, Switzerland

Tax aspects of the revision of the stock corporation law in Switzerland

By Cédric-Olivier Jenoure and Sascha Wohlgemuth, Bratschi Ltd.

In Switzerland on 01 January 2023 the new stock corporation law came into force. One change is that stock corporations and limited liability companies may express their nominal capital not only in Swiss francs (CHF), but also in EUR, USD, GBP, or JPY if this is their functional currency. However, it is mandatory that at the time of incorporation the equivalent value is at least CHF 100,000 for stock corporations, and CHF 20,000 for limited liability companies.

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The change of use of a premises to housing can be subject to AJD tax

By Javier Ortega, Ruiz Ballesteros Lawyers and Tax Advisors

In Spain, when changing the use of a business premises to a housing property, once the pertinent procedures have been carried out and a change of use license has been obtained from the town hall on duty, the matter must be formalised in a public deed for subsequent registration in the property registry, and where appropriate, in the Cadastre.

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GGI Global Alliance AG

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Switzerland

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