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Tax Law and International Tax Law

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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.

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

Swiss voters have clearly rejected the inheritance tax initiative (official name: "initiative for a social climate policy – financed fairly through taxation" or in short "Initiative for a Future)"...

Switzerland Tax

BK

Bär & Karrer

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

As cross-border remote work becomes standard practice, tax authorities are reconsidering how traditional rules apply to modern workplaces.

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

VAT Obligations For Foreign Companies In Switzerland: Key Rules And Compliance

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

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

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Webinars

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Recorded on 9 Jul 2025 | 2:00 PM

Digital Assets – Innovation vs Compliance: Emerging Offshore Jurisdictional Trends – How Legal Advisers' Roles Will Change

W

Walkers

Recorded on 24 Jun 2025 | 3:00 PM

(2nd Session) 2025 Global In-House Counsel Survey Report: Unique Insights into the Global In-House Counsel Profession

IC

In-House Counsel Worldwide

Recorded on 24 Jun 2025 | 9:00 AM

(1st Session) 2025 Global In-House Counsel Survey Report: Unique Insights into the Global In-House Counsel Profession

IC

In-House Counsel Worldwide

Recorded on 15 May 2025 | 2:00 PM

(2nd Session) Relocation to Switzerland for Entrepreneurs, Investors, High-Net-Worth Individuals and Families

LL

LINDEMANNLAW

Corporate Tax

Real Estate & Global Mobility Solutions: Invest Smart, Live Anywhere

Following our joint session of the two GGI Practice Groups Global Mobility Solutions and Real Estate during the GGI World Conference in Zurich, speakers have briefly wrapped up their contents...

Worldwide Real Estate

GGI Global Alliance

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

As cross-border remote work becomes standard practice, tax authorities are reconsidering how traditional rules apply to modern workplaces.

GGI Global Alliance

Frequently Asked Questions: Swiss Corporations - Dixcart

This article considers several questions that we are frequently asked regarding Swiss companies.

Worldwide Commercial

DG

Dixcart Group Limited

Steps To Establishing And Operating A Company In Switzerland

Switzerland Commercial

DG

Dixcart Group Limited

Swiss Case Law On Trusts – A Decade Of Development

Worldwide Commercial

DG

Dixcart Group Limited

Senior Executives In Cross-Border Relations Between Switzerland And Germany

Switzerland Tax

RS

RSM Switzerland

New Location Promotion Measures In Switzerland – An Opportunity For Companies

Switzerland Tax

PL

Pestalozzi Attorneys at Law

Alternative Investment Funds Laws And Regulations Switzerland 2025

Switzerland Finance

BK

Bär & Karrer

Setting Up A Business In Switzerland

Worldwide Commercial

DG

Dixcart Group Limited

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Inheritance Tax

Swiss Voters Reject Federal Estate Tax Initiative With An Overwhelming Majority: What This Means In Practice

No new federal estate tax: Swiss voters clearly rejected the "Future Initiative"; the existing system with cantonal inheritance and gift taxes remains in place.

Switzerland Family

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

Swiss voters have clearly rejected the inheritance tax initiative (official name: "initiative for a social climate policy – financed fairly through taxation" or in short "Initiative for a Future)"...

Switzerland Tax

BK

Bär & Karrer

Aktuelles Im Steuerrecht Für Natürliche Personen

Switzerland Tax

BK

Bär & Karrer

Swiss Federal Supreme Court On Deadline To File Forced-Heirship Claims

Switzerland Litigation

BK

Bär & Karrer

Inheritance Tax Initiative I Update August 2025

Switzerland Tax

RS

RSM Switzerland

Single Premium Life Insurance Policy: Benefits, Tax Advantages, And Key Considerations In Switzerland

Worldwide Insurance

LL

LINDEMANNLAW

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

Switzerland Tax

A

Altenburger

The Swiss Federal Inheritance Tax Initiative: Key Considerations Ahead Of The Referendum On 30 November 2025

Switzerland Tax

A

Altenburger

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Sales Taxes: VAT, GST

Private Debt In Switzerland – Practitioners' Perspective | Key Considerations And Practical Solutions

In their latest publication, Clément Bouvier and Luca Bozzo provide a practical overview of the key legal challenges and solutions shaping this fast-growing market.

Switzerland Finance

BB

Borel & Barbey

VAT Obligations For Foreign Companies In Switzerland: Key Rules And Compliance

Foreign companies supplying goods or services to Swiss clients have been subject to specific value-added tax (VAT) obligations since 2018.

Switzerland Tax

GGI Global Alliance

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

Unternehmerische Expansion in die Schweiz – was ausländische Unternehmen aus steuerlicher Sicht beachten sollten

Switzerland Tax

BG

Blum & Grob

Switzerland Finance

PL

Pestalozzi Attorneys at Law

New Location Promotion Measures In Switzerland – An Opportunity For Companies

Switzerland Tax

PL

Pestalozzi Attorneys at Law

Part 3: International Assignment: Taxes At A Glance

Switzerland Tax

C

CONVINUS

Personal And Criminal Liability For Company Taxes In Switzerland

Switzerland Tax

PL

Pestalozzi Attorneys at Law

Change In VAT Practice: FTA Reaffirms Support For Crypto

Switzerland Tax

M

MME

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Transfer Pricing

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

BK

Bär & Karrer

Steuerhinterziehung Bei Juristischen Personen Und Anstiftung Durch Berater

Zwei kürzlich ergangene Bundesgerichtsentscheide (6B_93/2024 und 6B_90/2024, beide vom 3. Februar 2025) untermauern unsere Wahrnehmung, dass das Steuerstrafrecht zunehmend an Bedeutung gewinnt.

Switzerland Tax

VA

Vischer AG

Understanding Transfer Pricing In Switzerland: Legal Obligations And Tax Implications

Transfer pricing, the pricing of goods, services, and intangibles between related entities, has always been a significant concern for multinational enterprises...

Switzerland Tax

LL

LINDEMANNLAW

Soustraction d'impôt anticipé – acquittement et condamnation croisés

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

Tax Benefits And Challenges For Foreign Companies Establishing Branch Offices In Switzerland

Switzerland Tax

LL

LINDEMANNLAW

Pillar Two Of The Inclusive Framework On BEPS

Switzerland Tax

A

Altenburger

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

Switzerland Tax

LL

Loyens & Loeff

Swiss Safe Haven Interest Rates For The Year 2024

Switzerland Tax

VA

Vischer AG

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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

International Taxation 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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