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.

Switzerland's Upcoming Vote: A Turning Point For Homeowners

On 28 September 2025, Swiss citizens will vote on a constitutional amendment that would allow cantons to introduce a special property...

Switzerland Tax

LL

Loyens & Loeff

Bilanzsteuerrecht / Beteiligungsabzug / Pillar 2

St. Gallen Seminar on Corporate Taxation 2025, Einstein Congress Center, St. Gallen...

Switzerland Tax

BK

Bär & Karrer

New Location Promotion Measures In Switzerland – An Opportunity For Companies

OECD minimum tax (15%) has an impact on Switzerland's location advantages: Tax incentives such as the patent box or additional R&D deductions are losing much of their impact, as they would reduce the effective tax rate below 15% and thus trigger a top-up tax.

Switzerland Tax

PA

Pestalozzi Attorneys at Law

Place Of Effective Management Of A Holding Company: Recent Decisions Of The Swiss Federal Supreme Court

These decisions reveal that Zurich tax authorities critically examine the tax domicile of holding companies which have their statutory seat in another canton but do have a close link...

Switzerland Tax

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Altenburger

Get Ready For Pillar TWO – Registration And Filing With Swiss Tax Authorities

Switzerland Tax

BK

Bär & Karrer

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

Crisis Situations: Guidelines For Boards Of Directors

Switzerland Tax

BK

Bär & Karrer

Федеральная инициатива Швейцарии о введении налога на наследство: ключевые аспекты перед референдумом 30 ноября 2025 года

Switzerland Tax

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Altenburger

The Swiss Federal Inheritance Tax Initiative: Key Considerations Ahead Of The Referendum On 30 November 2025

Switzerland Tax

A

Altenburger

Presenza fisica e residenza fiscale: un incrocio pericoloso

Switzerland Tax

A

Altenburger

Part 3: International Assignment: Taxes At A Glance

Switzerland Tax

C

CONVINUS

Developments In The Foundation Sector, In Particular The New Zurich Guidelines On Tax Exemption

Switzerland Tax

BK

Bär & Karrer

Relocating From The UK, The USA Or Other Third Countries: Switzerland Vs. Italy. A Comparative Guide To Lump-Sum Tax Regimes

European Union Tax

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Altenburger

Besteuerung von Unternehmen in der Schweiz mit Schwerpunkt Umstrukturierungen

Switzerland Tax

BK

Bär & Karrer

CONVINUS Global Mobility Alert - Week 35.2025

Worldwide Immigration

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CONVINUS

NEWSLETTER Du 14 Juillet Au 25 Juillet 2025 | N° 109

Switzerland Criminal

MB

Monfrini Bitton Klein

NEWSLETTER Du 12 Mai Au 23 Mai 2025 | N° 105

Switzerland Criminal

MB

Monfrini Bitton Klein

Negotiating Media Rights Agreements In Sports Part 1: The Kick-Off (Podcast)

Switzerland Media & IT

VA

Vischer AG

CONVINUS Global Mobility Alert - Week 34.2025

Worldwide Immigration

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CONVINUS

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Tax Treaties

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

Presenza fisica e residenza fiscale: un incrocio pericoloso

Criticità e spunti dalle nuove norme italiane, in prospettiva italo-elvetica

Switzerland Tax

A

Altenburger

Télétravail Transfrontalier : Opportunités Et Défis Pour Les Employeurs

En cas d'activité à l'étranger d'un collaborateur, il convient de respecter les dispositions impératives du droit du travail applicable sur le lieu de travail. Les dispositions étrangères en matière de visa et d'entrée...

Switzerland Immigration

SW

Schellenberg Wittmer Ltd

Investment Treaty Arbitration

Switzerland Litigation

Aceris Law

Presentation Of Country Report / Topic II: Improper Use Of Tax Treaties And Source Taxation: Policy, Practice And Beyond

Switzerland Tax

BK

Bär & Karrer

Decoding Dividend Withholding Tax: Attention Points For U.S. MNEs Investing In Switzerland And The Netherlands

LL

Loyens & Loeff

2024 Overview: Key Articles And Insights From Dixcart Switzerland

Switzerland Commercial

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Dixcart Group Limited

Secure Your Global Transactions With Expert Paymaster Services

Switzerland Finance

LL

LINDEMANNLAW

Overview Of Individual Taxation In Switzerland

Switzerland Tax

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MME

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Inheritance Tax

Федеральная инициатива Швейцарии о введении налога на наследство: ключевые аспекты перед референдумом 30 ноября 2025 года

В данной статье рассматриваются основные правовые, налоговые и стратегические по

Switzerland Tax

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Altenburger

The Swiss Federal Inheritance Tax Initiative: Key Considerations Ahead Of The Referendum On 30 November 2025

This article discusses the key legal, fiscal, and strategic implications of the Swiss federal popular initiative "For a Social and Fiscally Fair Climate Policy," which proposes...

Switzerland Tax

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Altenburger

Luzius Cavelti Discusses Current Challenges In Tax Law In LawCast's Latest Episode

LawCast is a series of podcast episodes that cover various legal topics. These episodes feature interviews with industry experts, discussions on relevant subjects...

Switzerland Tax

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Altenburger

Die Reform der Ehepaar- und Familienbesteuerung sowie die Initiative für eine Steuer auf Millionenerbschaften – eine Übersicht und kritische Würdigung

Switzerland Family

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Blum & Grob

Swiss Federal Supreme Court Clarifies Requirements For Recognition Of Capital Contribution Reserves

Switzerland Tax

LS

Lenz & Staehelin

STEP Alpine Conference 2025

Switzerland Tax

BK

Bär & Karrer

Bundesgerichtliche Rechtsprechungsübersicht In Steuersachen 2023/2024 – Eine Auswahl Für Die Tägliche Steuerpraxis

Switzerland Tax

BG

Blum & Grob

Guide To Establishing And Managing A Swiss Company

Worldwide Commercial

DG

Dixcart Group Limited

Tax Procedure In The Event Of An Individuals' Death In Switzerland – An Overview

Switzerland Tax

BG

Blum & Grob

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Income Tax

Social Security And Tax Law Challenges Of Working On A Project Abroad

Working on a project abroad presents a variety of challenges that are often closely interlinked. One of the main hurdles is cultural differences, which are often underestimated.

Switzerland Employment

C

CONVINUS

CONVINUS Global Mobility Alert - Week 35.2025

The Department of Home Affairs has announced that holders of certain partner visas can submit their information for the permanent residence...

Worldwide Immigration

C

CONVINUS

Crisis Situations: Guidelines For Boards Of Directors

These guidelines aim to provide boards and other decision makers with an overview of key measures, duties and various legal aspects.

Switzerland Tax

BK

Bär & Karrer

Presenza fisica e residenza fiscale: un incrocio pericoloso

Switzerland Tax

A

Altenburger

Part 4: Assignments Abroad: Assignment Contract And Expat Policy - What Needs To Be Regulated For International Assignments

Switzerland Employment

C

CONVINUS

Relocating From The UK, The USA Or Other Third Countries: Switzerland Vs. Italy. A Comparative Guide To Lump-Sum Tax Regimes

European Union Tax

A

Altenburger

Teil 1: Entsendungen Ins Ausland: Was Isteine Entsendung – Grundlagen

Switzerland Employment

C

CONVINUS

Part 1: International Assignment: What Is An International Assignment? - The Basics.

Switzerland Employment

C

CONVINUS

CONVINUS Global Mobility Alert - Week 23.2025

Switzerland Immigration

C

CONVINUS

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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

Soustraction d'impôt anticipé – acquittement et condamnation croisés

Il était question dans le premier arrêt (6B_90/2024) d'une soustraction d'impôt reprochée au comptable interne d'une entreprise et, dans le second arrêt (6B_93/2024)...

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

Practice Summary On Swiss Transfer Pricing Published

European Union Tax

LL

Loyens & Loeff

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Latest Videos

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

LL

LINDEMANNLAW

Residency In International Taxation (Video)

ZI

Zugimpex International GmbH

International Taxation 2023 (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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