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 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

Ausgliederung einer Beteiligung zum Verkehrswert

Ausgliederung einer Beteiligung zum Verkehrswert, EXPERT FOCUS, Dezember 2025, S. 561 ff.

Switzerland Tax

BK

Bär & Karrer

Switzerland Says No To The JUSO Initiative

The Swiss electorate today clearly rejected the Young Socialists' (JUSO) initiative ‘For a social climate policy – fairly financed through taxation (Initiative for a Future)'.

Switzerland Tax

LS

Lenz & Staehelin

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

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

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

GGI Global Alliance

Aktuelles Im Steuerrecht Für Natürliche Personen

Switzerland Tax

BK

Bär & Karrer

Lump-sum Taxation In Switzerland: Attractiveness And Criticism Of A Special Regime

Switzerland Tax

GGI Global Alliance

VAT Obligations For Foreign Companies In Switzerland: Key Rules And Compliance

Switzerland Tax

GGI Global Alliance

Besteuerung Internationaler Arbeitnehmende

Switzerland Tax

BK

Bär & Karrer

Principles Governing Representation In Swiss VAT Matters

Switzerland Tax

GGI Global Alliance

Ausweg aus der Sackgasse des gewerbsmässigen Liegenschaftenhandels - steuerneutrale Umstrukturierung oder Steuerumgehung?

Switzerland Tax

VA

Vischer AG

Abolition Of The Taxation On Imputed Rental Value Tax

Switzerland Tax

LS

Lenz & Staehelin

"Stalking" Will Be Expressly Punishable Under The Swiss Criminal Code As Of 1 January 2026

Switzerland Criminal

BB

Borel & Barbey

NEWSLETTER Du 22 Septembre Au 3 Octobre 2025 | N° 113

Switzerland Criminal

MB

Monfrini Bitton Klein

Banking Regulation 2026

Switzerland Finance

LL

Loyens & Loeff

Layered AI For Mid‑market M&A, Built For Growth And Integration

Switzerland Commercial

GGI Global Alliance

The International Gambling Laws & Regulations Review 2025/2026

Switzerland Media & IT

M

MME

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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

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

The Swiss electorate today clearly rejected the Young Socialists' (JUSO) initiative ‘For a social climate policy – fairly financed through taxation (Initiative for a Future)'.

Switzerland Tax

LS

Lenz & Staehelin

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

No new federal estate tax: Swiss voters clearly rejected the "Future Initiative"; the existing system with cantonal inheritance and gift taxes remains in place.

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

Inheritance Tax Initiative I Update August 2025

Switzerland Tax

RS

RSM Switzerland

Single Premium Life Insurance Policy: Benefits, Tax Advantages, And Key Considerations In Switzerland

Worldwide Insurance

LL

LINDEMANNLAW

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Income Tax

Ausgliederung einer Beteiligung zum Verkehrswert

Ausgliederung einer Beteiligung zum Verkehrswert, EXPERT FOCUS, Dezember 2025, S. 561 ff.

Switzerland Tax

BK

Bär & Karrer

Part 1: Due Diligence And Risk Management In Global Mobility

Cross-border work is now a natural part of many companies, whether for projects, knowledge transfer, or to support new locations.

Switzerland Immigration

C

CONVINUS

Switzerland Says No To The JUSO Initiative

The Swiss electorate today clearly rejected the Young Socialists' (JUSO) initiative ‘For a social climate policy – fairly financed through taxation (Initiative for a Future)'.

Switzerland Tax

LS

Lenz & Staehelin

Lump-sum Taxation In Switzerland: Attractiveness And Criticism Of A Special Regime

Switzerland Tax

GGI Global Alliance

Payroll Challenges For Short-Term Assignments

European Union Employment

C

CONVINUS

High-yield Bonds In A Low-rate Switzerland: Opportunity Or Complexity?

Switzerland Finance

LL

Loyens & Loeff

System Change In The Taxation Of Residential Property

Switzerland Tax

BK

Bär & Karrer

Part 4 – New International Assignment Models Increase Tax Complexity

Switzerland Tax

C

CONVINUS

Best Co-Founders Forever? Anticipating Legal And Tax Considerations For Founders Of Swiss Startups (Nr. 4)

Switzerland Commercial

VA

Vischer AG

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

LL

LINDEMANNLAW

International Taxation 2023 (Video)

ZI

Zugimpex International GmbH

Taxation In Switzerland 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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