Recent developments in tax law - News on commercial partnerships

The trade tax treatment of partnerships is about to be reassessed.

With the decrees of November 5, 2025, the tax authorities are following the Federal Fiscal Court’s ruling for the first time and relaxing the rules on commercial infection. Dr. Gero Burwitz and Jonathan Storz explain which de minimis limits now apply and how investment income is to be reassessed in their article “News on Commercial Partnerships” in the NZG.