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.

Does Swiss Lump-Sum Taxation Give You The Right To Live In Switzerland?

A Swiss lump-sum tax agreement does not, by itself, give you the right to live in Switzerland. Switzerland may allow qualifying foreign nationals to be taxed according to expenditure, but that tax status is not a residence permit, not a visa category and not a purchase price for Swiss residence.

Switzerland Immigration

RC

Richmond Chambers Immigration Barristers

Stock Market Or Private Capital? How Public And Private Markets Are Shifting, And What It Means For Your Next Deal

Should your company pursue a stock market listing or remain private? This analysis examines how public and private capital markets have fundamentally shifted over the past two decades, exploring the strategic implications for entrepreneurs, board members, and CFOs navigating M&A transactions, financing decisions, and exit strategies.

Switzerland Finance

LL

LINDEMANNLAW

Five X Five: UAE To Zug Relocation – 5 Key Legal, Tax And Immigration Questions High-Net-Worth Individuals Must Ask Before Moving

High-net-worth individuals and families from the United Arab Emirates are increasingly exploring relocation to Switzerland's canton of Zug, driven by regional geopolitical developments and the search for long-term stability.

LL

LINDEMANNLAW

Swiss Lump-sum Taxation: Which Canton?

Among the distinctive features of the Swiss tax system is a particular regime designed for affluent foreign individuals who relocate to Switzerland.

Switzerland Tax

SKANDAMIS AVOCATS

Extension Of The Swiss Tax Loss Carryforward Period

Switzerland Tax

LL

Loyens & Loeff

Tax Crimes Without Borders: A Case Study In Navigating Criminal Tax Exposure In The EU And U.S. From Sensitive Audits To Indictments

Switzerland Tax

BK

Bär & Karrer

Tax In Distressed Situations Switzerland

Switzerland Tax

LL

Loyens & Loeff

Swiss Federal Supreme Court Rules On Non-Deductibility Of Interest In Debt Push-Down Structures

Switzerland Tax

LS

Lenz & Staehelin

Federal Supreme Court Rules On Deductibility Of Interest In Leveraged Buyout With Debt Push-down

Switzerland Tax

BK

Bär & Karrer

Abolition Of Imputed Rental Value — A Structural Shift Towards Real Estate Holding Companies

Switzerland Real Estate

LL

LINDEMANNLAW

Post-Closing M&A Aspekte – Workshopa

Switzerland Tax

BK

Bär & Karrer

Switzerland Introduces Individual Taxation For Married Persons

Switzerland Tax

LS

Lenz & Staehelin

Citizenship Law: Dual Citizenship In Switzerland – Rules, Advantages, And Disadvantages

Switzerland Immigration

VA

Vischer AG

Swiss Voters Approve Federal Act Introducing Individual Taxation: What Does This Mean In Practice?

Switzerland Tax

PL

Pestalozzi Attorneys at Law

FINMA Guidance 01/2026: New Requirements For The Custody Of Cryptobased Assets

Switzerland Technology

RUGGLE Partner

Swiss Federal Supreme Court's Decision Of 13 March 2026 (4A_305/2025) On Effect Of Sanctions On The Enforcement Of Claims In Switzerland

Switzerland Litigation

BK

Bär & Karrer

Cloud Usage And Digital Sovereignty: Strategic Options For Swiss Authorities

Switzerland Government

BK

Bär & Karrer

CMA Moves Against Unfair Cancellation Charges

Switzerland Anti-trust

LP

Logan & Partners

Multi-Club Ownership Models In Professional Football

Switzerland Commercial

SW

Schellenberg Wittmer Ltd

Individualbesteuerung In Volksabstimmung Angenommen

Am 8. März 2026 hat das Schweizer Stimmvolk das Bundesgesetz über die Individualbesteuerung mit rund 55% der Stimmen angenommen.

Switzerland Tax

BK

Bär & Karrer

Safe Haven Interest Rates For Advances And Loans In 2026

On 29 and 30 January 2026, the Federal Tax Administration (FTA) published two circulars valid for the 2026 tax year on tax-recognised interest rates for advances and loans...

Switzerland Tax

BK

Bär & Karrer

Swiss Voters Reject Federal Inheritance Tax Initiative In Referendum

Swiss voters decisively rejected a proposal to introduce a federal inheritance tax at the end of November.

Switzerland Tax

TS

The Sovereign Group

Swiss Federal Supreme Court Specifies Intercantonal Profit Allocation Rules For Large Construction Sites

In its decision of 29 December 2025 in case 9C_231/2024, published on 5 February 2026, the Swiss Federal Supreme Court clarified that large construction sites are treated like manufacturing establishments for intercantonal...

Switzerland Tax

BK

Bär & Karrer

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

Switzerland Tax

AM

Alvarez & Marsal

New Possibility Of Separate SIX Trading Line For Share Buybacks By Swiss Companies Listed Abroad

Switzerland Commercial

BK

Bär & Karrer

Trusts And Tax Under Greek Law

Switzerland Tax

SKANDAMIS AVOCATS

The Advantages Of Building Your Own "Captive" (GCC)

Switzerland Tax

GGI Global Alliance

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

Switzerland Tax

VA

Vischer AG

Geneva Is Enhancing Its Appeal In The Field Of Philanthropy

Switzerland Tax

BB

Borel & Barbey

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

EU - UK - Swiss Stock Exchange Equivalence: Legal And Tax Implications

European Union Finance

LL

Loyens & Loeff

"What Now?": The Potential Impact Of The G7 Agreement For EU And Swiss Taxpayers

LL

Loyens & Loeff

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

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

Switzerland Tax

LL

Loyens & Loeff

Taxation In Switzerland 2026 (Video)

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

Switzerland Tax

ZI

Zugimpex International GmbH

EU - UK - Swiss Stock Exchange Equivalence: Legal And Tax Implications

Two recent developments have further strengthened the international standing of Swiss stock exchanges. On 1 May 2025, the Swiss Federal Council lifted...

European Union Finance

LL

Loyens & Loeff

"What Now?": The Potential Impact Of The G7 Agreement For EU And Swiss Taxpayers

On June 28, 2025, the G7 issued a joint statement that marked a shift in the global tax landscape. The agreement, reached just days earlier between...

LL

Loyens & Loeff

Remote Work And Permanent Establishments: Key Takeaways From The OECD 2025 Update

Switzerland Tax

PL

Pestalozzi Attorneys at Law

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

Art. 20 para. 1 of the Swiss Value Added Tax Act (VATA) provides that: "a supply is deemed to be made by the person who appears to the outside...

Switzerland Tax

GGI Global Alliance

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

Der Gefahr, dass ein Immobilienbesitzer als gewerbsmässiger Liegenschaftenhändler eingestuft wird, lässt sich unter anderem dadurch begegnen, dass die Grundstücke dem Geschäftsvermögen zugeordnet werden und dieses...

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

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

Worldwide Employment

C

CONVINUS

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

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)

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

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Latest Videos

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Taxation In Switzerland 2026 (Video)

ZI

Zugimpex International GmbH

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

LL

LINDEMANNLAW

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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