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.

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

Cross-border commuters are an integral part of the workforce for many companies located in the tri-border area of Germany, France, and Switzerland.

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CONVINUS

Achat immobilier en Italie : Guide pratique pour les investisseurs étrangers

Vous envisagez d'investir dans un bien immobilier en Italie ? Les acheteurs étrangers doivent se conformer à de nombreuses réglementations...

Switzerland Real Estate

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Altenburger

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

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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

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RSM Switzerland

Senior Executives In Cross-Border Relations Between Switzerland And Germany

Switzerland Tax

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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

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RSM Switzerland

Leitfaden für Schweizer Anleihen

Switzerland Commercial

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Advestra AG

Swiss Bond Guide

Switzerland Finance

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Advestra AG

Bilanzsteuerrecht / Beteiligungsabzug / Pillar 2

Switzerland Tax

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Bär & Karrer

New Location Promotion Measures In Switzerland – An Opportunity For Companies

Switzerland Tax

PA

Pestalozzi Attorneys at Law

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

Switzerland Tax

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Altenburger

CONVINUS Global Mobility Alert - Week 35.2025

Worldwide Immigration

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CONVINUS

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

Switzerland Tax

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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

IPO Comparative Guide

Switzerland Commercial

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Kellerhals Carrard

Swiss Federal Council Announces Counterproposal To New Responsible Business Initiative

Switzerland Commercial

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Bär & Karrer

Thoughts On The Contractual Impact Of Tariffs Under Swiss Law

Switzerland International

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Pestalozzi Attorneys at Law

Avoiding Pathological Arbitration Clauses: Do's And Don'ts For In-House Counsel

Switzerland Litigation

Aceris Law

NEWSLETTER Du 9 Au 20 Juin 2025 | N° 107

Switzerland Criminal

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Monfrini Bitton Klein

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

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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

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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

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Bär & Karrer

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

Switzerland Tax

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LINDEMANNLAW

Федеральная инициатива Швейцарии о введении налога на наследство: ключевые аспекты перед референдумом 30 ноября 2025 года

Switzerland Tax

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Altenburger

Presenza fisica e residenza fiscale: un incrocio pericoloso

Switzerland Tax

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Altenburger

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

Switzerland Immigration

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CONVINUS

Automatic Exchange Of Information On Crypto-Assets

Switzerland Technology

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MME

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

Switzerland Immigration

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LINDEMANNLAW

Part 3: International Assignment: Taxes At A Glance

Switzerland Tax

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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

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LINDEMANNLAW

Personal And Criminal Liability For Company Taxes In Switzerland

Switzerland Tax

PA

Pestalozzi Attorneys at Law

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

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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

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LINDEMANNLAW

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

PA

Pestalozzi Attorneys at Law

Besteuerung von Unternehmen in der Schweiz mit Schwerpunkt Umstrukturierungen

Switzerland Tax

BK

Bär & Karrer

Pillar Two-Vertragsklauseln in M&A-Transaktionen

Die OECD-Mindeststeuer basiert auf neuartigen Besteuerungsregeln, die dazu führen können, dass Gesellschaften für andere Gruppengesellschaften im gleichen Land oder...

Switzerland Tax

BK

Bär & Karrer

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

Der vorliegende Beitrag befasst sich mit zwei Steuerreforminitiativen von grosser Tragweite für den Schweizer Steuerstandort. Einerseits geht es um die Implementierung...

Switzerland Family

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Blum & Grob

Die neue Plattformbesteuerung im Mehrwertsteuerrecht

Mit der am 1. Januar 2025 in Kraft getretenen Teilrevision des Mehrwertsteuergesetzes wurde die Plattformbesteuerung eingeführt. Sie ergänzt die bereits am 1.

Switzerland Tax

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Vischer AG

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

In Switzerland, there are a large number of board members who have such a function or work for a Swiss company who are not resident in Switzerland but abroad. In these constellations, there are also numerous legal challenges and aspects to consider.

Switzerland Commercial

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CONVINUS

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

Switzerland Tax

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Vischer AG

Rechtsmittelverfahren unter Berücksichtigung interkantonaler in internationaler Aspekte

Switzerland Tax

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Bär & Karrer

Global Mobility Insights Newsletter Frühling / Spring 2025

Switzerland Tax

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CONVINUS

Beim Verschenken von Liegenschaften genau hinschauen

Switzerland Real Estate

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Vischer AG

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

Switzerland Tax

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Altenburger

Swiss Withholding Tax For Foreign Investors

Switzerland Tax

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LINDEMANNLAW

U.S. And Europe Tax Practice Trends - Who Really Has Beneficial Ownership? Anti-Abuse Provisions, CTA Updates And Other Beneficial Ownership Developments / Wealth Management Workshop Session

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Bär & Karrer

Understanding Transfer Pricing In Switzerland: Legal Obligations And Tax Implications

Switzerland Tax

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LINDEMANNLAW

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

Switzerland Tax

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Blum & Grob

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

Switzerland Tax

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Harvey Law Group

Soustraction d'impôt anticipé – acquittement et condamnation croisés

Switzerland Tax

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Bär & Karrer

Energy & Infrastructure M&A 2024 - Law And Practice

Switzerland Commercial

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Loyens & Loeff

Massnahmen zur Bekämpfung von missbräuchlichen Konkursen in der Schweiz

Switzerland Insolvency

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Schellenberg Wittmer Ltd

De nouvelles mesures pour lutter contre les faillites abusives en Suisse

Switzerland Insolvency

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Schellenberg Wittmer Ltd

New Measures To Combat Abusive Bankruptcies In Switzerland

Switzerland Insolvency

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Schellenberg Wittmer Ltd

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Latest Videos

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

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LINDEMANNLAW

Residency In International Taxation (Video)

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Zugimpex International GmbH

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

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Zugimpex International GmbH

Switzerland: What Attracts People And Business? (Video)

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Dixcart Group Limited

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

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Bär & Karrer

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