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 Lump-sum Taxation: Which Canton?

Among the distinctive features of the Swiss tax system is a particular regime designed for affluent foreign individuals who relocate to Switzerland.

Switzerland Tax

SKANDAMIS AVOCATS

Extension Of The Swiss Tax Loss Carryforward Period

The referendum period for extending the Swiss tax loss carryforward period expired on 17 April 2026 without a referendum being called. As a result, the corresponding legislative amendments to the Federal Direct Tax...

Switzerland Tax

LL

Loyens & Loeff

Tax Crimes Without Borders: A Case Study In Navigating Criminal Tax Exposure In The EU And U.S. From Sensitive Audits To Indictments

As global tax authorities ramp up scrutiny and cooperation, the line between a complex, sensitive civil audit and a criminal tax investigation has never been more difficult to identify. This panel uses a real-world- inspired case study with the panelists playing key roles to explore the high-stakes journey of a taxpayer facing parallel scrutiny in both the European Union and the United States.

Switzerland Tax

BK

Bär & Karrer

Tax In Distressed Situations Switzerland

Debt does not have a specific definition for Swiss tax purposes, which would differ from its interpretation under Swiss commercial law. However, due to the various forms of debt, different Swiss tax implications can arise depending on the specific type of debt...

Switzerland Tax

LL

Loyens & Loeff

Swiss Federal Supreme Court Rules On Non-Deductibility Of Interest In Debt Push-Down Structures

Switzerland Tax

LS

Lenz & Staehelin

Federal Supreme Court Rules On Deductibility Of Interest In Leveraged Buyout With Debt Push-down

Switzerland Tax

BK

Bär & Karrer

Post-Closing M&A Aspekte – Workshopa

Switzerland Tax

BK

Bär & Karrer

Switzerland Introduces Individual Taxation For Married Persons

Switzerland Tax

LS

Lenz & Staehelin

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

Switzerland Tax

PL

Pestalozzi Attorneys at Law

Individualbesteuerung In Volksabstimmung Angenommen

Switzerland Tax

BK

Bär & Karrer

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

Switzerland Tax

BG

Blum & Grob

Safe Haven Interest Rates For Advances And Loans In 2026

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

No Transfer Of Corporate Criminal Liability By Merger: Swiss Federal Criminal Court Dismisses Proceedings Against UBS

Switzerland Criminal

SW

Schellenberg Wittmer Ltd

ESG Desk Newsletter: Avoiding Climate-washing, Key Points For Practice

Switzerland Commercial

KC

Kellerhals Carrard

Swiss Federal Supreme Court Holds Swiss Russia Sanctions Are Overriding Mandatory Law And Can Bar Enforcement Of Arbitral Awards

Switzerland International

LS

Lenz & Staehelin

The Challenges Of Field Service Assignments: Part 3 - Legal Aspects For Field Service Employees

Worldwide Employment

C

CONVINUS

New Rules For Swiss Banks Serving EU Customers

Switzerland Finance

LL

Loyens & Loeff

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Tax Treaties

Tax Crimes Without Borders: A Case Study In Navigating Criminal Tax Exposure In The EU And U.S. From Sensitive Audits To Indictments

As global tax authorities ramp up scrutiny and cooperation, the line between a complex, sensitive civil audit and a criminal tax investigation has never been more difficult to identify. This panel uses a real-world- inspired case study with the panelists playing key roles to explore the high-stakes journey of a taxpayer facing parallel scrutiny in both the European Union and the United States.

Switzerland Tax

BK

Bär & Karrer

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

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

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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 Lump-sum Taxation: Which Canton?

Among the distinctive features of the Swiss tax system is a particular regime designed for affluent foreign individuals who relocate to Switzerland.

Switzerland Tax

SKANDAMIS AVOCATS

Tax In Distressed Situations Switzerland

Debt does not have a specific definition for Swiss tax purposes, which would differ from its interpretation under Swiss commercial law. However, due to the various forms of debt, different Swiss tax implications can arise depending on the specific type of debt...

Switzerland Tax

LL

Loyens & Loeff

Swiss Federal Supreme Court Rules On Non-Deductibility Of Interest In Debt Push-Down Structures

In decision 9C_606/2025 of 24 February 2026, the Swiss Federal Supreme Court held that interest expenses on acquisition debt transferred to a target company through a downstream merger are not deductible where they lack a direct nexus to the target’s own business activity.

Switzerland Tax

LS

Lenz & Staehelin

Switzerland Introduces Individual Taxation For Married Persons

Switzerland Tax

LS

Lenz & Staehelin

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

Switzerland Tax

PL

Pestalozzi Attorneys at Law

Individualbesteuerung In Volksabstimmung Angenommen

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

CONVINUS Global Mobility Alert 7.2026

Switzerland Immigration

C

CONVINUS

Trusts And Tax Under Greek Law

Switzerland Tax

SKANDAMIS AVOCATS

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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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