Switzerland: Tax Authorities

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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.

Remote Work And Permanent Establishment: What Your Business Needs To Know

As cross-border remote work becomes standard practice, tax authorities are reconsidering how traditional rules apply to modern workplaces.

GGI Global Alliance

Aktuelles Im Steuerrecht Für Natürliche Personen

Das Steuerrecht für natürliche Personen betrifft zahlreiche Lebensbereiche: berufliche Tätigkeit, Vorsorge, Erbschaften und Schenkungen, Immobilien...

Switzerland Tax

BK

Bär & Karrer

Lump-sum Taxation In Switzerland: Attractiveness And Criticism Of A Special Regime

Lump-sum taxation, or "taxation according to expenditure", is a Swiss tax regime that continues to draw international attention.

Switzerland Tax

GGI Global Alliance

Besteuerung Internationaler Arbeitnehmende

LL. M. International Tax Law 2025/26 - Modul Besteuerung internationale Arbeitnehmende, Zürich...

Switzerland Tax

BK

Bär & Karrer

Principles Governing Representation In Swiss VAT Matters

Switzerland Tax

GGI Global Alliance

Ausweg aus der Sackgasse des gewerbsmässigen Liegenschaftenhandels - steuerneutrale Umstrukturierung oder Steuerumgehung?

Switzerland Tax

VA

Vischer AG

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

Abolition Of The Taxation On Imputed Rental Value Tax

Switzerland Tax

LS

Lenz & Staehelin

Aktualitäten zu Steuern im Vorsorge-Kontext

Switzerland Tax

BK

Bär & Karrer

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

Part 3: Home Office For Cross-Border Commuters In The Tri-Border Region (Switzerland, France, Germany)

C

CONVINUS

Achat immobilier en Italie : Guide pratique pour les investisseurs étrangers

Switzerland Real Estate

A

Altenburger

CONVINUS Global Mobility Insights NEWSLETTER Herbst / Fall 2025

Switzerland Immigration

C

CONVINUS

Trade, Tariffs And Tantrums – America And Europe In The World Order After Trump 2.0

Switzerland International

LL

LINDEMANNLAW

Steps To Establishing And Operating A Company In Switzerland

Switzerland Commercial

DG

Dixcart Group Limited

The International Gambling Laws & Regulations Review 2025/2026

Switzerland Media & IT

M

MME

Lukoil Arbitration Cases

Switzerland Litigation

Aceris Law

Part 2: Remote Work / Hybrid Work With An International Dimension: What HR And Payroll Need To Consider From A Tax Perspective

We already saw it coming. Remote work is here to stay - also across national borders. Employees today not only wish to work independently of location...

Worldwide Employment

C

CONVINUS

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

Deduction Of Lump-Sum Professional Expenses: Jurisprudential Clarification Of Federal Court Decisions 9C_643/2022 (24.07.2023) And 9C_723/2023 (28.03.2024)

The Swiss Federal Court decision 9C_643/2022 of July 24, 2023 has an interesting impact on the deduction of lump-sum professional expenses that can be claimed in Swiss tax returns for persons who perceived a representation allowance as part of their remuneration.

Switzerland Tax

RS

RSM Switzerland

Leitfaden für Schweizer Anleihen

Switzerland Commercial

AA

Advestra AG

Swiss Bond Guide

Switzerland Finance

AA

Advestra AG

Bilanzsteuerrecht / Beteiligungsabzug / Pillar 2

Switzerland Tax

BK

Bär & Karrer

New Location Promotion Measures In Switzerland – An Opportunity For Companies

Switzerland Tax

PL

Pestalozzi Attorneys at Law

Place Of Effective Management Of A Holding Company: Recent Decisions Of The Swiss Federal Supreme Court

Switzerland Tax

A

Altenburger

CONVINUS Global Mobility Alert - Week 35.2025

Worldwide Immigration

C

CONVINUS

Get Ready For Pillar TWO – Registration And Filing With Swiss Tax Authorities

Switzerland Tax

BK

Bär & Karrer

IFA 2025 - Subject 2 - Branch Report For Switzerland - Subject B: Improper Use Of Tax Treaties And Source Taxation: Policy, Practice And Beyond

Switzerland Tax

BK

Bär & Karrer

Alternative Investment Funds Laws And Regulations Switzerland 2025

Switzerland Finance

BK

Bär & Karrer

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

Worldwide Insurance

LL

LINDEMANNLAW

Get Ready For Pillar TWO – Registration And Filing With Swiss Tax Authorities

Switzerland is moving forward with the OECD/G20 Pillar Two rules. Multinational enterprises with a Swiss nexus should prepare for new compliance obligations. The first registration and filing duties are approaching...

Switzerland Tax

BK

Bär & Karrer

IFA 2025 - Subject 2 - Branch Report For Switzerland - Subject B: Improper Use Of Tax Treaties And Source Taxation: Policy, Practice And Beyond

Switzerland as a source state levies withholding taxes mainly on profits distributions and interests paid on bonds and banking deposits.

Switzerland Tax

BK

Bär & Karrer

Alternative Investment Funds Laws And Regulations Switzerland 2025

The establishment and operation of Alternative Investment Funds ("AIFs") (and their managers) is governed by the Federal Act on Collective Investment Schemes of 23 June 2006 ("CISA")...

Switzerland Finance

BK

Bär & Karrer

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

A single premium life insurance policy is a life insurance contract with a cash surrender value in which the entire premium is paid upfront in a one-time lump sum, unlike traditional...

Worldwide Insurance

LL

LINDEMANNLAW

Crisis Situations: Guidelines For Boards Of Directors

Switzerland Tax

BK

Bär & Karrer

Monthly Special - Case Study: Long-term Assignment Of A Swiss CFO With Family From Zurich, Switzerland To Sydney, Australia. - A Practical Example.

For many companies, sending a manager abroad is a strategic instrument for transferring know-how internationally and strengthening local structures.

Switzerland Immigration

C

CONVINUS

Automatic Exchange Of Information On Crypto-Assets

Implementation of the OECD's Crypto-Asset Reporting Framework (CARF) in Switzerland...

Switzerland Technology

M

MME

A New Chapter Of Your Life In Switzerland? What Non-EU/EFTA Citizens Need To Know

In our previous newsletter The 5 Strategic Pathways to a Swiss Residence Permit we analyzed the 5 magic paths to a Swiss residence permit. One of these paths is the residence permit for wealthy private investors over the...

Switzerland Immigration

LL

LINDEMANNLAW

Part 3: International Assignment: Taxes At A Glance

Tax issues are one of the most sensitive aspects of international assignments for both the employee and the company. This is because taxes not only influence the cost structure...

Switzerland Tax

C

CONVINUS

Developments In The Foundation Sector, In Particular The New Zurich Guidelines On Tax Exemption

Switzerland Tax

BK

Bär & Karrer

The 5 Strategic Pathways To A Swiss Residence Permit

Switzerland Immigration

LL

LINDEMANNLAW

Personal And Criminal Liability For Company Taxes In Switzerland

Switzerland Tax

PL

Pestalozzi Attorneys at Law

Besteuerung von Unternehmen in der Schweiz mit Schwerpunkt Umstrukturierungen

Switzerland Tax

BK

Bär & Karrer

Steuerhinterziehung Bei Juristischen Personen Und Anstiftung Durch Berater

Switzerland Tax

VA

Vischer AG

CONVINUS Global Mobility Alert - Week 23.2025

Switzerland Immigration

C

CONVINUS

Luzius Cavelti Discusses Current Challenges In Tax Law In LawCast's Latest Episode

Switzerland Tax

A

Altenburger

Change In VAT Practice: FTA Reaffirms Support For Crypto

Switzerland Tax

M

MME

Pillar Two-Vertragsklauseln in M&A-Transaktionen

Switzerland Tax

BK

Bär & Karrer

Die Reform der Ehepaar- und Familienbesteuerung sowie die Initiative für eine Steuer auf Millionenerbschaften – eine Übersicht und kritische Würdigung

Switzerland Family

BG

Blum & Grob

Die neue Plattformbesteuerung im Mehrwertsteuerrecht

Switzerland Tax

VA

Vischer AG

Legal Challenges When Appointing A Board Of Directors In Switzerland With Residence Abroad

Switzerland Commercial

C

CONVINUS

Mindestbesteuerung: Inkrafttreten Der Internationalen Ergänzungssteuer (IIR) Per 1. Januar

Switzerland Tax

VA

Vischer AG

Rechtsmittelverfahren unter Berücksichtigung interkantonaler in internationaler Aspekte

Switzerland Tax

BK

Bär & Karrer

Global Mobility Insights Newsletter Frühling / Spring 2025

Switzerland Tax

C

CONVINUS

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Latest Videos

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How Can Angel Investors Benefit From Swiss Tax-Free Capital Gains? (Video)

LL

LINDEMANNLAW

Residency In International Taxation (Video)

ZI

Zugimpex International GmbH

International Taxation 2023 (Video)

ZI

Zugimpex International GmbH

Switzerland: What Attracts People And Business? (Video)

DG

Dixcart Group Limited

Wegzugsbesteuerung – Wichtiges Zum Schweizer Steuerrecht Für Deutsche Zuzügler (Video)

BK

Bär & Karrer

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