Switzerland: Income 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.

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

In Switzerland's current zero-interest rate environment, high-yield bonds may gaining appeal as investors seek better returns. Their resilience to rate changes and potential for income and diversification...

Switzerland Finance

LL

Loyens & Loeff

System Change In The Taxation Of Residential Property

The cantons will be given the authority to introduce a property tax on second homes that are predominantly owner-occupied.

Switzerland Tax

BK

Bär & Karrer

Part 4 – New International Assignment Models Increase Tax Complexity

In the past, things were often straightforward. An employee was assigned abroad for two or three years, typically with their family.

Switzerland Tax

C

CONVINUS

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

The entrepreneurial journey is full of surprises, and progressing "according to plan" can sound like an oxymoron. Nevertheless, a flexible plan helps founders anticipate potential scenarios rather than merely react to them.

Switzerland Commercial

VA

Vischer AG

Best Co-Founders Forever? Anticipating Legal And Tax Considerations For Founder Of Swiss Startups

Switzerland Tax

VA

Vischer AG

Tax Exemption For Associations And Foundations: An Opportunity Governed By A Strict Regime

Switzerland Tax

RS

RSM Switzerland

Senior Executives In Cross-Border Relations Between Switzerland And Germany

Switzerland Tax

RS

RSM Switzerland

Inheritance Tax Initiative I Update August 2025

Switzerland Tax

RS

RSM Switzerland

Social Security And Tax Law Challenges Of Working On A Project Abroad

Switzerland Employment

C

CONVINUS

CONVINUS Global Mobility Alert - Week 35.2025

Worldwide Immigration

C

CONVINUS

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

Worldwide Insurance

LL

LINDEMANNLAW

Crisis Situations: Guidelines For Boards Of Directors

Switzerland Tax

BK

Bär & Karrer

Investment Holding Company In Wealth Management – Tax Optimization Or Tax Trap?

Switzerland Tax

LL

LINDEMANNLAW

Actively Managed Certificates And Swiss Tax Pitfalls

Switzerland Tax

LL

LINDEMANNLAW

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

Switzerland Commercial

VA

Vischer AG

NEWSLETTER Du 23 Juin Au 11 Juillet 2025 | N° 108

Switzerland Criminal

MB

Monfrini Bitton Klein

NEWSLETTER Du 14 Juillet Au 25 Juillet 2025 | N° 109

Switzerland Criminal

MB

Monfrini Bitton Klein

Navigating Challenges In Data Center Construction

Switzerland Real Estate

SW

Schellenberg Wittmer Ltd

Employment Law – Landmark Judgements Of The Swiss Federal Supreme Court In 2024

Switzerland Employment

A

Altenburger

Presenza fisica e residenza fiscale: un incrocio pericoloso

Criticità e spunti dalle nuove norme italiane, in prospettiva italo-elvetica

Switzerland Tax

A

Altenburger

Part 4: Assignments Abroad: Assignment Contract And Expat Policy - What Needs To Be Regulated For International Assignments

International assignments do not work on the fly.

Switzerland Employment

C

CONVINUS

Relocating From The UK, The USA Or Other Third Countries: Switzerland Vs. Italy. A Comparative Guide To Lump-Sum Tax Regimes

When considering relocation from the UK, the USA or other third country, Switzerland and Italy stand out as two most attractive options. Each offers unique advantages in terms of lifestyle, taxation, and residency...

European Union Tax

A

Altenburger

Personal And Criminal Liability For Company Taxes In Switzerland

What do board members, executives, and in-house counsels risk if the company does not meet its tax reporting or payment obligations?

Switzerland Tax

PL

Pestalozzi Attorneys at Law

Teil 1: Entsendungen Ins Ausland: Was Isteine Entsendung – Grundlagen

Switzerland Employment

C

CONVINUS

Part 1: International Assignment: What Is An International Assignment? - The Basics.

Switzerland Employment

C

CONVINUS

CONVINUS Global Mobility Alert - Week 23.2025

Switzerland Immigration

C

CONVINUS

Procedure For Tax Equalisation

C

CONVINUS

Tax Red Flags For Newly Created Condominiums

Switzerland Tax

M

MME

Swiss Federal Supreme Court Clarifies Requirements For Recognition Of Capital Contribution Reserves

Switzerland Tax

LS

Lenz & Staehelin

Télétravail Transfrontalier : Opportunités Et Défis Pour Les Employeurs

Switzerland Immigration

SW

Schellenberg Wittmer Ltd

Cross-Border Remote Work: Opportunities And Challenges For Employers

Switzerland Immigration

SW

Schellenberg Wittmer Ltd

Global Mobility Insights Newsletter Frühling / Spring 2025

Switzerland Tax

C

CONVINUS

Why Use A Swiss Trustee?

Switzerland Commercial

DG

Dixcart Group Limited

Télétravail Transfrontalier : Opportunités Et Défis Pour Les Employeurs

En cas d'activité à l'étranger d'un collaborateur, il convient de respecter les dispositions impératives du droit du travail applicable sur le lieu de travail. Les dispositions étrangères en matière de visa et d'entrée...

Switzerland Immigration

SW

Schellenberg Wittmer Ltd

Cross-Border Remote Work: Opportunities And Challenges For Employers

Our way of working has changed significantly in recent years. Remote work has become technically feasible in many professions, and for many employees, the possibility to work remotely is now a key requirement...

Switzerland Immigration

SW

Schellenberg Wittmer Ltd

Global Mobility Insights Newsletter Frühling / Spring 2025

In der Schweiz gibt es eine hohe Anzahl an Verwaltungsräten, die eine solche Funktion bzw. Tätigkeit bei einem Schweizer Unternehmen haben, allerdings keinen Wohnsitz in der Schweiz besitzen, sondern im Ausland. Bei diesen Konstellationen sind zusätzlich zahlreiche rechtliche Herausforderungen und Aspekte zu berücksichtigen.

Switzerland Tax

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CONVINUS

Why Use A Swiss Trustee?

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?

Switzerland Commercial

DG

Dixcart Group Limited

Swiss Withholding Tax For Foreign Investors

Switzerland Tax

LL

LINDEMANNLAW

Bundesgerichtliche Rechtsprechungsübersicht In Steuersachen 2023/2024 – Eine Auswahl Für Die Tägliche Steuerpraxis

Üblicherweise werden durch den Autor in der Rubrik «Steuern» des Private Magazins steuerrechtliche Praxisfälle sowie deren rechtmässige Handhabung...

Switzerland Tax

BG

Blum & Grob

Moving From The US To Switzerland: Tax Benefits And Financial Advantages Explained

There are many reasons to join 32,000 fellow US Americans already residing in Switzerland. Renowned for its economic stability...

LL

LINDEMANNLAW

Case Study: Structuring A Swiss Family Office Through A Swiss Private Trust

The Delacroix family, a European high-net-worth family, had spent generations building wealth across various industries, including real estate, private equity, and financial markets.

Worldwide Commercial

DG

Dixcart Group Limited

Swiss Lump Sum Taxation And Residency Program : A Strategic Guide For Global Investors

The Swiss Lump Sum Taxation and Residency Program offers a strategic opportunity for wealthy individuals seeking to optimize personal wealth management, leveraging on Switzerland's robust and secure financial system; whilst enjoying Switzerland's exceptional living and education standards, stunning landscapes and services

Switzerland Tax

HG

Harvey Law Group

Soustraction d'impôt anticipé – acquittement et condamnation croisés

Switzerland Tax

BK

Bär & Karrer

Part 2: Remote Work vs. Workation - Strategic HR Tools For Talent Acquisition

Switzerland Employment

C

CONVINUS

Swiss Lump-sum Taxation – Advantages For High-Net-Worth Individuals Relocating To Switzerland

Switzerland Tax

LL

LINDEMANNLAW

Want To Manage Your Private Wealth But Retain Control? Choose A Swiss Private Trust Company

Switzerland Commercial

DG

Dixcart Group Limited

Salary Certificates For Short-Term Assignees

Switzerland Employment

C

CONVINUS

Die Tücken Der Quellensteuerab- Rechnung

Switzerland Tax

C

CONVINUS

The Challenges Of Withholding Tax Calculation

Switzerland Tax

C

CONVINUS

Dividendi svizzeri con credito d'imposta

Switzerland Tax

A

Altenburger

Decoding Dividend Withholding Tax: Attention Points For U.S. MNEs Investing In Switzerland And The Netherlands

LL

Loyens & Loeff

CONVINUS Global Mobility Alert - Week 51.2024

Worldwide Immigration

C

CONVINUS

Taxation Of International Arbitration Awards

Worldwide Litigation

Aceris Law

Nachträgliche Einkaufsmöglichkeit in die Säule 3a ab 2025

Switzerland Employment

VA

Vischer AG

Straflose Selbstanzeigen Und Geschäftsvermögen – Aufgepasst!

Switzerland Tax

VA

Vischer AG

Swiss Federal Supreme Court Decision On Beneficial Ownership

Switzerland Tax

LL

Loyens & Loeff

CONVINUS Global Mobility Alert - Week 39.2024

Worldwide Immigration

C

CONVINUS

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Latest Videos

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Taxation In Switzerland 2023 (Video)

ZI

Zugimpex International GmbH

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