Switzerland: Corporate Tax

Switzerland continues to offer a stable and well-established environment for international groups and entrepreneurial businesses seeking to establish a presence in Europe the Schengen Area.

Switzerland remains a well-established jurisdiction for internationally mobile individuals, offering political stability, a high standard of living and a generally competitive tax framework.

International families often hold assets through companies and investment structures spread across multiple jurisdictions. As tax authorities have sharpened their focus in recent years, one concept has become increasingly pivotal: where an entity is truly managed and controlled. In many cases, this now determines not only tax residence, but also treaty access and the robustness of a structure as a whole.

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.

The use of trusts for wealth management and asset protection has evolved well beyond their English Common Law origins. Today, Switzerland stands out as a preferred jurisdiction for the administration of trusts, offering a unique combination of legal recognition, flexibility and professionalism. So, what makes Swiss Trustees particularly valuable?

Reports suggest that multinational businesses now face a landscape where trade, investment, and corporate presence are no longer purely economic matters but are increasingly impacted by geopolitics.

For a decade now, the OECD and the G20 have been dealing with the international tax planning strategies of multinational enterprises (MNEs) aimed at artificially shifting profits towards states...

Despite the ongoing financial and political difficulties in 2022, the number of merger and acquisition (M&A) deals reached the highest level in the last decade.

This article considers a number of questions that we are frequently asked regarding Swiss companies.