Comparative Guides
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Results: 4 Answers
Corporate Tax
10.
Tips and traps
10.1
What are your top tips for navigating the tax regime and what potential sticking points would you highlight?
 
Switzerland
It is very common to discuss transactions in advance with the tax authorities and to request advance tax rulings.

Especially in contentious cases, the authorities will usually seek to understand the economic reality and will be less inclined to recognise a mere legal or formal framework. It is therefore paramount that a given structure have economic reality and substance.

Given the federal organisation of Switzerland, the administrative practice regarding a specific legal question may vary considerably, depending on which canton will ultimately be responsible.

For more information about this answer please contact: Fouad G. Sayegh from Walder Wyss Ltd.