Switzerland: Withholding Tax

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IFA 2025 - Subject 2 - Branch Report For Switzerland - Subject B: Improper Use Of Tax Treaties And Source Taxation: Policy, Practice And Beyond

Switzerland as a source state levies withholding taxes mainly on profits distributions and interests paid on bonds and banking deposits.

Switzerland Tax

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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

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Bär & Karrer

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

Setting Up A Business In Switzerland

Switzerland is a friendly place to start a business, with many international companies having their headquarters in the country.

Worldwide Commercial

DG

Dixcart Group Limited

Hiring In Switzerland: Social Security, Payroll And Related Employer Obligations

Worldwide Commercial

DG

Dixcart Group Limited

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 22.2025

Switzerland Immigration

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CONVINUS

Procedure For Tax Equalisation

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CONVINUS

Swiss Federal Supreme Court Clarifies Requirements For Recognition Of Capital Contribution Reserves

Switzerland Tax

LS

Lenz & Staehelin

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

Switzerland Commercial

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CONVINUS

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

BK

Bär & Karrer

Monthly Special - Case Study: Global Mobility In Day-To-Day HR Work: How Inter-national Recruitment, Remote Work And Relocation Interact Strategically

Switzerland Commercial

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CONVINUS

Praxisfall Grenzgänger Aus Deutschland

Switzerland Employment

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CONVINUS

Project-based Assignments In Switzerland: What Type Of Work Permit Is Required?

Switzerland Immigration

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CONVINUS

Confidentiality In International Arbitration

Switzerland Litigation

Aceris Law

Part 28: When Media Houses And AI Providers Clash – The Pitfalls Of AI Regulation

Switzerland Technology

VA

Vischer AG

The International Gambling Laws & Regulations Review 2025/2026

Switzerland Media & IT

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MME

Crisis Situations: Guidelines For Boards Of Directors

Switzerland Tax

BK

Bär & Karrer

Case Study: Cross-Border Commuter From Germany

A German citizen residing in Konstanz (Germany) is employed by AB Service AG, headquartered in Zurich (Switzerland), as a service technician.

Switzerland Employment

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CONVINUS

Der Neue Limited Qualified Investor Fund (LQIF) - Mit Besonderem Fokus Auf Immobilienanlagen

The Swiss fund market holds significant importance in asset management and the distribution of collective investment schemes.

Switzerland Finance

BK

Bär & Karrer

Case Study: Structuring A Swiss Family Office Through A Swiss Private Trust

The Delacroix family, a European high-net-worth family, had spent generations building wealth across various industries, including real estate, private equity, and financial markets.

Worldwide Commercial

DG

Dixcart Group Limited

Soustraction d'impôt anticipé – acquittement et condamnation croisés

Il était question dans le premier arrêt (6B_90/2024) d'une soustraction d'impôt reprochée au comptable interne d'une entreprise et, dans le second arrêt (6B_93/2024)...

Switzerland Tax

BK

Bär & Karrer

Want To Manage Your Private Wealth But Retain Control? Choose A Swiss Private Trust Company

Switzerland Commercial

DG

Dixcart Group Limited

Die Praxis Der Bundessteuern: Teil I EL 104

Switzerland Tax

BK

Bär & Karrer

2025 Swiss Safe Harbour Interest Rates For Intra-Group Loans – EUR And USD Rate Remain Unchanged, GBP Rate Increased

Switzerland Tax

LL

Loyens & Loeff

Die Tücken Der Quellensteuerab- Rechnung

Switzerland Tax

C

CONVINUS

The Challenges Of Withholding Tax Calculation

Switzerland Tax

C

CONVINUS

Unternehmensfinanzierungen Aus Steuerrechtlicher Optik

Switzerland Tax

BG

Blum & Grob

Dividendi svizzeri con credito d'imposta

Switzerland Tax

A

Altenburger

Guide To Establishing And Managing A Swiss Company

Worldwide Commercial

DG

Dixcart Group Limited

Decoding Dividend Withholding Tax: Attention Points For U.S. MNEs Investing In Switzerland And The Netherlands

LL

Loyens & Loeff

CONVINUS Global Mobility Alert - Week 51.2024

Worldwide Immigration

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CONVINUS

Dividendi svizzeri con credito d'imposta

In ambito internazionale, il tema dell'imposizione degli utili derivanti dal possesso di partecipazioni societarie (ossia, in particolare, dei dividendi) è assolutamente centrale.

Switzerland Tax

A

Altenburger

Guide To Establishing And Managing A Swiss Company

Switzerland stands out as an ideal location for setting up a business, due to its economic and political stability, favourable tax rates, and central European location.

Worldwide Commercial

DG

Dixcart Group Limited

Decoding Dividend Withholding Tax: Attention Points For U.S. MNEs Investing In Switzerland And The Netherlands

Navigating the complexities of dividend withholding tax (WHT) is crucial for U.S. multinational enterprises (MNEs) investing in Switzerland and the Netherlands.

LL

Loyens & Loeff

CONVINUS Global Mobility Alert - Week 51.2024

The Canadian government has unveiled a comprehensive plan to improve border security to combat challenges such as irregular migration...

Worldwide Immigration

C

CONVINUS

CONVINUS Global Mobility Alert - Week 49.2024

Worldwide Immigration

C

CONVINUS

Part 4: The Relationship Between Withholding Tax And Tax Returns

The withholding tax deducted from earned income can represent the definitive tax burden.

Switzerland Tax

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CONVINUS

Introduction Of Swiss Trusts: Why Switzerland Is Well Poised For Families Establishing Trusts And Private Trust Companies For Asset Protection

Switzerland has long been known for its expertise in international wealth management sector, its commitment to professional confidentiality and commercial competence, and its economic, political and legal stability, providing a solid foundation for families wishing to establish a Trust and a Family Office.

Worldwide Commercial

DG

Dixcart Group Limited

CONVINUS Global Mobility Alert - Week 38.2024

For visitors from 71 visa-exempt countries and regions, it has been very easy to travel to Japan as a tourist, as they have not had to apply for a short-stay...

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CONVINUS

Part 2: Withholding Tax On Cross-Border Commuters In Switzerland

The Swiss regulations on withholding tax for cross-border commuters make it difficult for employers who work in several cantons to keep track of everything. This is because the same regulations do not apply in every canton.

Switzerland Tax

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CONVINUS

CONVINUS Global Mobility Alert - Week 37.2024

C

CONVINUS

Part 1: Withholding Tax Liability Even Without A Legal Employer In Switzerland

Switzerland Tax

C

CONVINUS

CONVINUS Global Mobility Alert - Week 36.2024

Worldwide Immigration

C

CONVINUS

An Introduction To Banking & Finance (Foreign Expertise)

Switzerland Tax

LL

Loyens & Loeff

Secure Your Global Transactions With Expert Paymaster Services

Switzerland Finance

LL

LINDEMANNLAW

Federal Supreme Court Changes Practice On Intercantonal Double Taxation

Switzerland Tax

VA

Vischer AG

Overview Of Individual Taxation In Switzerland

Switzerland Tax

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MME

CONVINUS Global Mobility Alert - Week 26.2024

C

CONVINUS

Business Trips To Switzerland And The EU - Chapter 5: Detailed Practical Case For Business Trips From The USA To Switzerland - Social Security, Taxes, Work Permits

European Union Immigration

C

CONVINUS

CONVINUS Global Mobility Alert - Week 17.2024

Worldwide Immigration

C

CONVINUS

The Role Of A Swiss Trustee: Exploring How And Why They Are Beneficial

Worldwide Commercial

DG

Dixcart Group Limited

Convertible Loan Agreements - Legal And Tax Insights To Get It Right From The Start

Switzerland Tax

WV

Wenger Vieli AG

Trade Alert: Switzerland

Switzerland Tax

BR

Brown Rudnick LLP

Soustraction d'impôt anticipé et prescription de l'action pénale

Switzerland Criminal

BK

Bär & Karrer

Swiss Federal Tax Administration Publishes Website With Q&A On Selected TP Topics

Switzerland Tax

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Loyens & Loeff

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Taxation In Switzerland 2023 (Video)

ZI

Zugimpex International GmbH

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