Switzerland: Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Swiss Voters Approve Federal Act Introducing Individual Taxation: What Does This Mean In Practice?

On 8 March 2026, Swiss voters approved the Federal Act introducing individual taxation, with 54.3 % voting in favour. This marks a fundamental shift in the taxation of individuals: going forward, all persons...

Switzerland Tax

PL

Pestalozzi Attorneys at Law

Individualbesteuerung In Volksabstimmung Angenommen

Am 8. März 2026 hat das Schweizer Stimmvolk das Bundesgesetz über die Individualbesteuerung mit rund 55% der Stimmen angenommen.

Switzerland Tax

BK

Bär & Karrer

Individualbesteuerung und eine Steuer auf Millionenerbschaften – Weichenstellungen für den Steuerstandort Schweiz

Die Festschrift «Steuerrecht und Rechtsstaat» (Stämpfli Verlag) erscheint zu Ehren von Prof. Adriano Marantelli...

Switzerland Tax

BG

Blum & Grob

Safe Haven Interest Rates For Advances And Loans In 2026

On 29 and 30 January 2026, the Federal Tax Administration (FTA) published two circulars valid for the 2026 tax year on tax-recognised interest rates for advances and loans...

Switzerland Tax

BK

Bär & Karrer

Swiss Voters Reject Federal Inheritance Tax Initiative In Referendum

Switzerland Tax

TS

The Sovereign Group

Swiss Federal Supreme Court Specifies Intercantonal Profit Allocation Rules For Large Construction Sites

Switzerland Tax

BK

Bär & Karrer

Swiss Alert | Adjustment Of Swiss Federal Tax Administration's Practice On Securities Transfer Tax And Employee Participation Plans

Switzerland Tax

AM

Alvarez & Marsal

Trusts And Tax Under Greek Law

Switzerland Tax

SKANDAMIS AVOCATS

The Advantages Of Building Your Own "Captive" (GCC)

Switzerland Tax

GGI Global Alliance

Convertible Loans In Switzerland: A Quick Guide To The Tax Framework (Nr. 6)

Switzerland Tax

VA

Vischer AG

Geneva Is Enhancing Its Appeal In The Field Of Philanthropy

Switzerland Tax

BB

Borel & Barbey

2026 Swiss Safe Harbour Interest Rates For Intra-group Loans – EUR Rate Remains Unchanged, GBP And USD Rate Decreased

Switzerland Tax

LL

Loyens & Loeff

Taxation In Switzerland 2026 (Video)

Switzerland Tax

ZI

Zugimpex International GmbH

"What Now?": The Potential Impact Of The G7 Agreement For EU And Swiss Taxpayers

LL

Loyens & Loeff

⚖️ Litigation Or Arbitration? When Disputes Cross Borders, Choose The Most Strategic Forum! (Video)

Switzerland Litigation

Aceris Law

FINMA Guidance 01/2026: New Requirements For The Custody Of Cryptobased Assets

Switzerland Technology

RUGGLE Partner

Guidelines And Regulations To Provide Insights On Public Policies To Ensure AI's Beneficial Use As A Professional Tool - Switzerland

Switzerland Technology

SW

Schellenberg Wittmer Ltd

Credit Suisse AT1 Bonds: Federal Supreme Court To Review FINMA Write-Off (Video)

Switzerland Finance

LL

LINDEMANNLAW

The EU Withdrawal Button Is Coming: New Rules And What Retailers Must Change

European Union Consumer

LP

Logan & Partners

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Tax Treaties

Swiss Voters Reject Federal Inheritance Tax Proposal

On 30 November 2025, Swiss voters decisively rejected the 'Initiative for a Social Climate Policy Financed Fairly Through Taxation', which sought to introduce...

European Union Tax

WL

Withers LLP

Remote Work And Permanent Establishments: Key Takeaways From The OECD 2025 Update

The definition of a permanent establishment in Article 5(1) of the OECD Model Tax Convention remains unchanged. However, the Commentary now contains detailed guidance on when a home office, work performed in second...

Switzerland Tax

PL

Pestalozzi Attorneys at Law

Remote Work And Permanent Establishment: What Your Business Needs To Know

As cross-border remote work becomes standard practice, tax authorities are reconsidering how traditional rules apply to modern workplaces.

GGI Global Alliance

Payroll Challenges For Short-Term Assignments

European Union Employment

C

CONVINUS

Interpreting Treaties In Investment Arbitration

Worldwide International

Aceris Law

IFA 2025 - Subject 2 - Branch Report For Switzerland - Subject B: Improper Use Of Tax Treaties And Source Taxation: Policy, Practice And Beyond

Switzerland Tax

BK

Bär & Karrer

Presenza fisica e residenza fiscale: un incrocio pericoloso

Switzerland Tax

A

Altenburger

Télétravail Transfrontalier : Opportunités Et Défis Pour Les Employeurs

Switzerland Immigration

SW

Schellenberg Wittmer Ltd

Investment Treaty Arbitration

Switzerland Litigation

Aceris Law

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Inheritance Tax

Individualbesteuerung und eine Steuer auf Millionenerbschaften – Weichenstellungen für den Steuerstandort Schweiz

Die Festschrift «Steuerrecht und Rechtsstaat» (Stämpfli Verlag) erscheint zu Ehren von Prof. Adriano Marantelli...

Switzerland Tax

BG

Blum & Grob

Swiss Voters Reject Federal Inheritance Tax Initiative In Referendum

Swiss voters decisively rejected a proposal to introduce a federal inheritance tax at the end of November.

Switzerland Tax

TS

The Sovereign Group

Swiss Voters Reject Federal Inheritance Tax Proposal

On 30 November 2025, Swiss voters decisively rejected the 'Initiative for a Social Climate Policy Financed Fairly Through Taxation', which sought to introduce...

European Union Tax

WL

Withers LLP

Switzerland Says No To The JUSO Initiative

Switzerland Tax

LS

Lenz & Staehelin

Swiss Voters Reject Federal Estate Tax Initiative With An Overwhelming Majority: What This Means In Practice

Switzerland Family

PL

Pestalozzi Attorneys at Law

Rejection Of The Juso Tax Initiative Confirms Stability

Switzerland Tax

SW

Schellenberg Wittmer Ltd

Milestone Decision – Introduction Of Federal Inheritance And Gift Tax Clearly Rejected In Popular Vote

Switzerland Tax

BK

Bär & Karrer

Aktuelles Im Steuerrecht Für Natürliche Personen

Switzerland Tax

BK

Bär & Karrer

Swiss Federal Supreme Court On Deadline To File Forced-Heirship Claims

Switzerland Litigation

BK

Bär & Karrer

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Income Tax

Swiss Voters Approve Federal Act Introducing Individual Taxation: What Does This Mean In Practice?

On 8 March 2026, Swiss voters approved the Federal Act introducing individual taxation, with 54.3 % voting in favour. This marks a fundamental shift in the taxation of individuals: going forward, all persons...

Switzerland Tax

PL

Pestalozzi Attorneys at Law

Individualbesteuerung In Volksabstimmung Angenommen

Am 8. März 2026 hat das Schweizer Stimmvolk das Bundesgesetz über die Individualbesteuerung mit rund 55% der Stimmen angenommen.

Switzerland Tax

BK

Bär & Karrer

Swiss Alert | Adjustment Of Swiss Federal Tax Administration's Practice On Securities Transfer Tax And Employee Participation Plans

The Swiss Federal Tax Administration has aligned its practice with the Federal Supreme Court decision issued in November 2024 in the face of controversy.

Switzerland Tax

AM

Alvarez & Marsal

CONVINUS Global Mobility Alert 7.2026

Switzerland Immigration

C

CONVINUS

Trusts And Tax Under Greek Law

Switzerland Tax

SKANDAMIS AVOCATS

Convertible Loans In Switzerland: A Quick Guide To The Tax Framework (Nr. 6)

Switzerland Tax

VA

Vischer AG

2026 Swiss Safe Harbour Interest Rates For Intra-group Loans – EUR Rate Remains Unchanged, GBP And USD Rate Decreased

Switzerland Tax

LL

Loyens & Loeff

Taxation In Switzerland 2026 (Video)

Switzerland Tax

ZI

Zugimpex International GmbH

Ausgliederung einer Beteiligung zum Verkehrswert

Switzerland Tax

BK

Bär & Karrer

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Transfer Pricing

IFA 2025 - Subject 2 - Branch Report For Switzerland - Subject B: Improper Use Of Tax Treaties And Source Taxation: Policy, Practice And Beyond

Switzerland as a source state levies withholding taxes mainly on profits distributions and interests paid on bonds and banking deposits.

Switzerland Tax

BK

Bär & Karrer

Steuerhinterziehung Bei Juristischen Personen Und Anstiftung Durch Berater

Zwei kürzlich ergangene Bundesgerichtsentscheide (6B_93/2024 und 6B_90/2024, beide vom 3. Februar 2025) untermauern unsere Wahrnehmung, dass das Steuerstrafrecht zunehmend an Bedeutung gewinnt.

Switzerland Tax

VA

Vischer AG

Understanding Transfer Pricing In Switzerland: Legal Obligations And Tax Implications

Transfer pricing, the pricing of goods, services, and intangibles between related entities, has always been a significant concern for multinational enterprises...

Switzerland Tax

LL

LINDEMANNLAW

Soustraction d'impôt anticipé – acquittement et condamnation croisés

Switzerland Tax

BK

Bär & Karrer

2025 Swiss Safe Harbour Interest Rates For Intra-Group Loans – EUR And USD Rate Remain Unchanged, GBP Rate Increased

Switzerland Tax

LL

Loyens & Loeff

Tax Benefits And Challenges For Foreign Companies Establishing Branch Offices In Switzerland

Switzerland Tax

LL

LINDEMANNLAW

Pillar Two Of The Inclusive Framework On BEPS

Switzerland Tax

A

Altenburger

Swiss Federal Tax Administration Publishes Website With Q&A On Selected TP Topics

Switzerland Tax

LL

Loyens & Loeff

Swiss Safe Haven Interest Rates For The Year 2024

Switzerland Tax

VA

Vischer AG

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Latest Videos

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Taxation In Switzerland 2026 (Video)

ZI

Zugimpex International GmbH

How Can Angel Investors Benefit From Swiss Tax-Free Capital Gains? (Video)

LL

LINDEMANNLAW

VAT In International Transactions: Rules And Guidelines For Invoices (Video)

ZI

Zugimpex International GmbH

Switzerland: What Attracts People And Business? (Video)

DG

Dixcart Group Limited

Wegzugsbesteuerung – Wichtiges Zum Schweizer Steuerrecht Für Deutsche Zuzügler (Video)

BK

Bär & Karrer

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