Everything included within this blog is the author’s private opinion and not a concrete fact

Any tax-related opinion in any part of this blog (including any links) is not tax advice.

Tax advice cannot be provided on a general basis, and must be specifically tailored for each individual by his or her particular representative. Any reader of this blog should seek the advice of a competent, independent tax professional regarding that reader’s particular circumstances.

I as the blog owner make no claim, promise, or warranty about the accuracy of the information provided herein.

This blog does not accept any form of advertising, sponsorship, or paid insertions. I write for my own purposes. However, the authors may be influenced by their background, occupation, religion, political affiliation or experience.

The owner of this blog would like to disclose the following existing relationships. These are companies, organizations or individuals that may have a significant impact on the content of this blog. The owner of this blog is employed by PwC Switzerland.

This blog is a personal blog written by me Sandra Ragaz and various experts, who wish to share their knowledge. It is edited by my secretarial staff.