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During a press conference which was held on February 29, 2016, the Luxembourg Government presented its plan for tax reforms that are supposed to enter into force on January 1, 2017.
Read more: Luxembourg Government announces its intention to lower the corporate income tax rate
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On March 1, 2016 the Swiss State Secretariat for International Financial Matters (SIF) issued a press release announcing that the competent authorities of Switzerland and the United States signed an agreement with which an exception clause for accounts held by lawyers or notaries was included in the Swiss – U.S. FATCA Agreement. According to the press release the negotiated exception clause has the advantage that clients of Swiss lawyers or notaries no longer have to be identified, and thereby the professional confidentiality of lawyers or notaries can be maintained.
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