Switzerland: Corporate Tax

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Article
OECD GloBE Rules (Pillar Two): What Follows The First Taxation Decisions?
As Switzerland's first QDMTT assessments arrive following the 30 June 2026 filing deadline, taxpayers face complex interpretive questions around the GloBE Model Rules. With no prior Swiss court rulings on Pillar Two matters, this analysis examines the procedural pathways and substantive grounds available for challenging disputed positions, from cantonal objections through federal administrative and supreme court appeals.
Switzerland Tax
LS
Lenz & Staehelin
Article
TaxPage - One back tax assessment can hide another – tax authorities communicate with each other
When a taxpayer fails to declare income or wealth accurately, they face back tax assessments, interest, and potential fines. A recent Federal Supreme Court decision demonstrates how different tax authorities—VAT, withholding tax, and cantonal direct tax—can independently review the same facts and reach different conclusions, particularly regarding hidden distributions to shareholders.
Switzerland Tax
Valfor Attorneys-at-law
Video
Corporate Relocation To Switzerland: Five Key Questions For Businesses And Their Founders (Video)
Relocating to Switzerland involves navigating a complex web of immigration, employment, tax, and corporate law that affects both individuals and companies simultaneously. This comprehensive guide examines five critical questions that entrepreneurs, business owners, and corporations must address when planning a move to Switzerland, from establishing legal presence to ensuring proper tax domicile and maintaining operational substance.
Switzerland Immigration
LL
LINDEMANNLAW
Article
Substance And Effective Management In International Family Structures
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.
Global Commercial
DG
Dixcart Group Limited
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