Switzerland: Income Tax

Subscribe

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 Alert | Adjustment Of Swiss Federal Tax Administration's Practice On Securities Transfer Tax And Employee Participation Plans

The Swiss Federal Tax Administration has aligned its practice with the Federal Supreme Court decision issued in November 2024 in the face of controversy.

Switzerland Tax

AM

Alvarez & Marsal

CONVINUS Global Mobility Alert 7.2026

In addition to the pension fund (2nd pillar), private pension provision (3rd pillar a) is an important pillar of our pension system.

Switzerland Immigration

C

CONVINUS

Trusts And Tax Under Greek Law

For decades, Trusts have occupied a peripheral position within the Greek legal order.

Switzerland Tax

SKANDAMIS AVOCATS

Convertible Loans In Switzerland: A Quick Guide To The Tax Framework (Nr. 6)

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.

Switzerland Tax

VA

Vischer AG

2026 Swiss Safe Harbour Interest Rates For Intra-group Loans – EUR Rate Remains Unchanged, GBP And USD Rate Decreased

Switzerland Tax

LL

Loyens & Loeff

Taxation In Switzerland 2026 (Video)

Switzerland Tax

ZI

Zugimpex International GmbH

Ausgliederung einer Beteiligung zum Verkehrswert

Switzerland Tax

BK

Bär & Karrer

Part 1: Due Diligence And Risk Management In Global Mobility

Switzerland Immigration

C

CONVINUS

Switzerland Says No To The JUSO Initiative

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

New Swiss Regulation Of Stablecoins And Crypto Asset Service Providers

Switzerland Technology

SW

Schellenberg Wittmer Ltd

Neue Schweizer Regulierung für Stablecoins und KryptoDienstleister

Switzerland Technology

SW

Schellenberg Wittmer Ltd

Debanking: A Global Issue, A Swiss Perspective

Switzerland Finance

SKANDAMIS AVOCATS

EU Digital Omnibus Package: An Overview

Switzerland Privacy

LS

Lenz & Staehelin

Immigration To Switzerland – Legal And Tax Considerations

Worldwide Commercial

DG

Dixcart Group Limited

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

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 Tax

VA

Vischer AG

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

In Switzerland, setting up a non-profit association or foundation may allow for complete exemption from income and capital taxes. However, this tax privilege is neither automatic nor unconditional.

Switzerland Tax

RS

RSM Switzerland

Senior Executives In Cross-Border Relations Between Switzerland And Germany

Senior executives within the meaning of Art. 15 para. 4 of the DTA Switzerland-Germany are specially taxed

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

Presenza fisica e residenza fiscale: un incrocio pericoloso

Switzerland Tax

A

Altenburger

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

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

European Union Tax

A

Altenburger

Actively Managed Certificates And Swiss Tax Pitfalls

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

Switzerland Tax

LL

LINDEMANNLAW

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

Switzerland Tax

PL

Pestalozzi Attorneys at Law

Tax Red Flags For Newly Created Condominiums

Demand for new condominiums remains strong. But the planning and construction phases are riddled with tax pitfalls – my article highlights three red flags from a developer's perspective.

Switzerland Tax

M

MME

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

The Swiss Federal Supreme Court has issued an important decision clarifying the requirements for the recognition of capital contribution reserves.

Switzerland Tax

LS

Lenz & Staehelin

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

Switzerland Tax

C

CONVINUS

Why Use A Swiss Trustee?

Switzerland Commercial

DG

Dixcart Group Limited

Swiss Withholding Tax For Foreign Investors

Switzerland Tax

LL

LINDEMANNLAW

Monthly Special - Case Study: Global Mobility In Day-To-Day HR Work: How Inter-national Recruitment, Remote Work And Relocation Interact Strategically

Switzerland Commercial

C

CONVINUS

Part 4: International Employee Mobility - Employment Abroad, Training In Switzerland And Subsequent Relocation Abroad As A Strategic HR Tool

Switzerland Employment

C

CONVINUS

Praxisfall Grenzgänger Aus Deutschland

Switzerland Employment

C

CONVINUS

Case Study: Cross-Border Commuter From Germany

Switzerland Employment

C

CONVINUS

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

Switzerland Tax

BG

Blum & Grob

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

LL

LINDEMANNLAW

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

Worldwide Commercial

DG

Dixcart Group Limited

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

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

See more

Latest Videos

See more

Taxation In Switzerland 2026 (Video)

ZI

Zugimpex International GmbH

Taxation In Switzerland 2023 (Video)

ZI

Zugimpex International GmbH

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More