Comparative Guides
Welcome to Mondaq Comparative Guides - your comparative global Q&A guide.
Our Comparative Guides provide an overview of some of the key points of law and practice and allow you to compare regulatory environments and laws across multiple jurisdictions.
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Results: 4 Answers
Corporate Tax
6.
Compliance
6.1
What are the deadlines for filing company tax returns and paying the relevant tax?
 
Switzerland
The applicable deadlines depend on the cantons that have tax jurisdiction. In Zurich, the deadline is 30 September; in Geneva, 30 April; and frequently it is set at six months after the financial year end. These deadlines are usually easily extendable within a certain limit.

For more information about this answer please contact: Fouad G. Sayegh from Walder Wyss Ltd.
6.2
What penalties exist for non-compliance, at corporate and executive level?
 
Switzerland
The penalty for tax evasion can be up to three times the amount of the tax evaded. In cases of tax fraud, there can be an additional fine or even imprisonment. Individuals who aid or abet tax offences not only are exposed to similar sanctions, but may also be held personally and jointly liable for the taxes evaded.

For more information about this answer please contact: Fouad G. Sayegh from Walder Wyss Ltd.
6.3
Is there a regime for reporting information at an international or other supranational level (eg, country-by-country reporting)?
 
Switzerland
Yes, Switzerland has introduced country-by-country reporting on an international level in accordance with Organisation for Economic Co-operation and Development recommendations.

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