Switzerland: Tax Authorities

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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

New Licences For Switzerland's Financial Market – Overview By KC

Switzerland Finance

KC

Kellerhals Carrard

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

Switzerland Finance

LL

Loyens & Loeff

Introduction Of A Federal Register Of Beneficial Owners

Switzerland Commercial

LS

Lenz & Staehelin

Swiss Federal Council Launches Legislative Process For Proposed New Regulation On Stablecoins And Crypto Services

Switzerland Technology

BK

Bär & Karrer

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

Switzerland Criminal

MB

Monfrini Bitton Klein

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

Dieser Leitfaden soll schweizerischen und internationalen Unternehmen, welche die Ausgabe von Anleihen auf dem Schweizer Markt (oder auf dem EUR-Markt durch Schweizer Emittenten)...

Switzerland Commercial

AA

Advestra AG

Swiss Bond Guide

This guide is designed to assist Swiss and international companies planning to issue bonds on the Swiss market (or on the EUR-market by Swiss issuers)...

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

Crisis Situations: Guidelines For Boards Of Directors

Switzerland Tax

BK

Bär & Karrer

Global Mobility A Legal & Tax Journey For Private Clients

Switzerland Family

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

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

Switzerland Tax

BK

Bär & Karrer

Global Mobility A Legal & Tax Journey For Private Clients

Overview Living in Switzerland: Facts and Language Areas Immigration and Contact with Authorities General Tax System and Flat-Rate Taxation; Social Security Aspects (3-Pillar Principle)...

Switzerland Family

BK

Bär & Karrer

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

Switzerland Tax

LL

LINDEMANNLAW

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

Presentation of current developments in the foundation sector...

Switzerland Tax

BK

Bär & Karrer

The 5 Strategic Pathways To A Swiss Residence Permit

Switzerland captivates with political stability, economic strength, and an exceptional quality of life. However, obtaining the right to reside in the Confederation is tightly regulated—and often marked by legal complexity.

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

Beim Verschenken von Liegenschaften genau hinschauen

Switzerland Real Estate

VA

Vischer AG

Simplified Post-Taxation Of Heirs – New Federal Supreme Court Decision With Practical Implications

Switzerland Tax

A

Altenburger

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Latest Videos

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

LL

LINDEMANNLAW

VAT In International Transactions: Rules And Guidelines For Invoices (Video)

ZI

Zugimpex International GmbH

Taxation In Switzerland 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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