A natural person who transfers his or her place of residence to Switzerland and manages shareholdings in companies located in EU member states from there may not, in matters concerning capital gains tax, rely on the provisions concerning the freedom of establishment set out in the EU-Switzerland agreement on the free movement of persons, the Court of Justice of the EU ruled on Thursday 15 March (judgment C-355/16).
In 2002, a Mr Christian Picart moved his residence from France to...