Switzerland: Tax Treaties

The OECD/G20 global minimum tax (Pillar 2) has fundamentally altered how tax-based business location incentives function for multinational enterprises. The January 2026 Administrative Guidance introduces the "Substance-based Tax Incentive Safe Harbour" framework, creating new opportunities through Qualified Tax Incentives (QTIs) that may preserve economic benefits of certain tax incentives under Pillar 2 rules, though with important limitations tied to substance requirements.

Switzerland has long been a preferred destination for high-net-worth individuals (HNWIs) seeking financial stability, a high quality of life, and tax efficiency.

If you are looking for a high quality of life in one of the world's most economically and politically stable countries, living in Switzerland could provide you with the ideal answer.