Switzerland: Income Tax

Companies undergoing financial restructuring often focus on balance sheet repair and liquidity preservation. Yet the tax consequences of restructuring measures can be just as significant as their corporate law effects. Depending on how contributions, debt waivers or recovery rights are structured and recorded in the accounts, the same economic outcome may trigger different consequences for corporate income tax, issuance stamp tax and capital contribution reserves.

Record numbers of millionaires are relocating internationally as governments raise taxes and political uncertainty grows. Dr. Alexander Schiemenz of LINDEMANNLAW discusses the factors driving this unprecedented exodus and explains why Switzerland continues to be the preferred destination for high-net-worth individuals seeking stability and legal certainty.

Switzerland's shift to individual taxation by 2032 will fundamentally reshape the country's lump-sum taxation regime for internationally mobile individuals. The reform removes the requirement that both spouses must qualify simultaneously for lump-sum taxation, creating new planning opportunities for mixed-status couples while introducing complexities around asset allocation and minimum tax thresholds.

Convertible loans are a cornerstone of early-stage financing as they provide Swiss start-ups with quick access to new capital while postponing the often difficult and lengthy company valuation to a later date.

On 29 and 30 January 2026, the Swiss Federal Tax Administration (SFTA) published the safe harbour interest rates for the year 2026.

Taxation in Switzerland 2026 - a short video that answers all questions.

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

Investment holding companies, sometimes referred to as family investment companies are vehicles specifically structured to hold, manage, and grow family wealth.

Actively Managed Certificates (AMCs) are structured financial instruments that allow investors to access a professionally managed, dynamically adjusted portfolio through a single, tradable security.