Taxation and artificial intelligence in Switzerland : toward a new fiscal model for intelligent robots?
The rise of artificial intelligence (AI) and so-called “intelligent” robots is disrupting the traditional framework of Swiss tax law.
We are pleased to share with you some news and insights about what PBM achieved so far.
The rise of artificial intelligence (AI) and so-called “intelligent” robots is disrupting the traditional framework of Swiss tax law.
X International SA (“X SA”), active in the production and sale of luxury goods—particularly jewelry featuring mobile stones set between two transparent walls—discovered in February 2005 that the company Y Bijoux SA (“Y SA”) was selling similar jewelry at a much lower price.
A suspect was placed in preventive detention after threatening passersby with a handsaw. Additionally, he allegedly attempted to commit a robbery, shouting “I kill you” at a passerby while brandishing the weapon. Although no physical harm was observed, the victims were deeply traumatized.
In 2018, the tax authority of the Russian Federation submitted a request for international administrative assistance in tax matters to the Swiss Federal Tax Administration (FTA).
In this Federal Supreme Court decision (7B_545/2023), the registered owner of a vehicle was fined under the simplified traffic fine procedure for a minor traffic offense.
In a recent ruling dated April 2, 2025 (1C_140/2025), the Federal Supreme Court confirmed that the imposition of a license suspension by the administrative authority—three years and two months after the offense—did not justify waiving or reducing the measure, given that the sanction still retaine
The case concerned the children of a woman who was the victim of a homicide. The authorities in the Canton of Vaud acknowledged their entitlement to compensation for moral damages.
FINMA Circular 2025/2 is entering its final phase. Financial institutions have until 30 June 2025 to comply with the transitional provisions relating to marginal comments (Cm) 8, 9 to 12, 24 to 25, and 26.