Switzerland: Tax Authorities

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

In a world characterized by increasing global mobility and transnational lifestyles, dual citizenship is gaining importance. Since January 1, 1992, it has been permitted in Switzerland without restriction.

Switzerland Immigration

VA

Vischer AG

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

On 8 March 2026, Swiss voters approved the Federal Act introducing individual taxation, with 54.3 % voting in favour. This marks a fundamental shift in the taxation of individuals: going forward, all persons...

Switzerland Tax

PL

Pestalozzi Attorneys at Law

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

Switzerland Tax

TS

The Sovereign Group

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

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

A FinTech Legal: Blockchain & Cryptocurrencies Overview

Switzerland Technology

SW

Schellenberg Wittmer Ltd

Swiss Federal Supreme Court Ends The Retrocession Saga: No Restitution Duty In Execution-only Relationships

Switzerland Finance

BK

Bär & Karrer

CONVINUS Global Mobility Alert 8.2026

Worldwide Immigration

C

CONVINUS

Credit Suisse AT1 Bonds: Federal Supreme Court To Review FINMA Write-Off (Video)

Switzerland Finance

LL

LINDEMANNLAW

Guidelines And Regulations To Provide Insights On Public Policies To Ensure AI's Beneficial Use As A Professional Tool - Switzerland

Switzerland Technology

SW

Schellenberg Wittmer Ltd

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

The definition of a permanent establishment in Article 5(1) of the OECD Model Tax Convention remains unchanged. However, the Commentary now contains detailed guidance on when a home office, work performed in second...

Switzerland Tax

PL

Pestalozzi Attorneys at Law

Rejection Of The Juso Tax Initiative Confirms Stability

As expected, the controversial Juso "Future Initiative" was rejected in today's public vote. The proposal sought to introduce a new federal tax of 50% on inheritances and gifts exceeding CHF 50 million...

Switzerland Tax

SW

Schellenberg Wittmer Ltd

Milestone Decision – Introduction Of Federal Inheritance And Gift Tax Clearly Rejected In Popular Vote

Switzerland Tax

BK

Bär & Karrer

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

GGI Global Alliance

Aktuelles Im Steuerrecht Für Natürliche Personen

Switzerland Tax

BK

Bär & Karrer

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

Switzerland Tax

GGI Global Alliance

Besteuerung Internationaler Arbeitnehmende

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

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

In today's globalized workforce, companies frequently assign employees on short-term international assignments to meet project needs, transfer knowledge, or support market expansion.

European Union Employment

C

CONVINUS

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

In Switzerland's current zero-interest rate environment, high-yield bonds may gaining appeal as investors seek better returns. Their resilience to rate changes and potential for income and diversification...

Switzerland Finance

LL

Loyens & Loeff

Abolition Of The Taxation On Imputed Rental Value Tax

On September 28, 2025, Swiss voters as well as the majority of cantons approved, by 57.7% of the votes and 16.5 cantons, the reform of real estate property taxation.

Switzerland Tax

LS

Lenz & Staehelin

Aktualitäten zu Steuern im Vorsorge-Kontext

Switzerland Tax

BK

Bär & Karrer

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

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

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

Switzerland Tax

LL

LINDEMANNLAW

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

Switzerland Tax

A

Altenburger

Presenza fisica e residenza fiscale: un incrocio pericoloso

Switzerland Tax

A

Altenburger

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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

VAT In International Transactions: Rules And Guidelines For Invoices (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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