Switzerland: Tax

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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.

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

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Vischer AG

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

ZHAW Steuer Update 2025, ZHAW School of Management and Law, Winterthur...

Switzerland Tax

BK

Bär & Karrer

System Change In The Taxation Of Residential Property

The cantons will be given the authority to introduce a property tax on second homes that are predominantly owner-occupied.

Switzerland Tax

BK

Bär & Karrer

Part 4 – New International Assignment Models Increase Tax Complexity

Switzerland Tax

C

CONVINUS

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

Switzerland Tax

BG

Blum & Grob

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

C

CONVINUS

Best Co-Founders Forever? Anticipating Legal And Tax Considerations For Founder Of Swiss Startups

Switzerland Tax

VA

Vischer AG

Tax Exemption For Associations And Foundations: An Opportunity Governed By A Strict Regime

Switzerland Tax

RS

RSM Switzerland

Senior Executives In Cross-Border Relations Between Switzerland And Germany

Switzerland Tax

RS

RSM Switzerland

Inheritance Tax Initiative I Update August 2025

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)

Switzerland Tax

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RSM Switzerland

Switzerland's Upcoming Vote: A Turning Point For Homeowners

Switzerland Tax

LL

Loyens & Loeff

Bilanzsteuerrecht / Beteiligungsabzug / Pillar 2

Switzerland Tax

BK

Bär & Karrer

NEWSLETTER Du 9 Au 20 Juin 2025 | N° 107

Switzerland Criminal

MB

Monfrini Bitton Klein

NEWSLETTER du 11 août au 5 septembre 2025 | n° 111

Switzerland Litigation

MB

Monfrini Bitton Klein

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

Switzerland Finance

LL

Loyens & Loeff

Deal Ticker: STEF Group Expands Its Swiss Footprint With Christian Cavegn AG Acquisition

Switzerland Commercial

KC

Kellerhals Carrard

Swiss Federal Council Launches Legislative Process For Proposed New Regulation On Stablecoins And Crypto Services

Switzerland Technology

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Bär & Karrer

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Tax Treaties

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

Interpreting Treaties In Investment Arbitration

Interpreting treaties in investment arbitration is central to resolving disputes where the applicable international instruments are often complex and open to competing readings.

Worldwide International

Aceris Law

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

Presenza fisica e residenza fiscale: un incrocio pericoloso

Switzerland Tax

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Altenburger

Télétravail Transfrontalier : Opportunités Et Défis Pour Les Employeurs

Switzerland Immigration

SW

Schellenberg Wittmer Ltd

Investment Treaty Arbitration

Switzerland Litigation

Aceris Law

Swiss Lump-sum Taxation – Advantages For High-Net-Worth Individuals Relocating To Switzerland

Switzerland Tax

LL

LINDEMANNLAW

US Estate Tax For Non-US Persons: How To Protect Your Assets And Minimize Tax Liability

LL

LINDEMANNLAW

Presentation Of Country Report / Topic II: Improper Use Of Tax Treaties And Source Taxation: Policy, Practice And Beyond

Switzerland Tax

BK

Bär & Karrer

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Inheritance Tax

Inheritance Tax Initiative I Update August 2025

The introduction of an inheritance and gift tax at the federal level would also affect the tax base of the cantons.

Switzerland Tax

RS

RSM Switzerland

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

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

В данной статье рассматриваются основные правовые, налоговые и стратегические по

Switzerland Tax

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Altenburger

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

Switzerland Tax

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Altenburger

Luzius Cavelti Discusses Current Challenges In Tax Law In LawCast's Latest Episode

Switzerland Tax

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Altenburger

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

Switzerland Family

BG

Blum & Grob

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

Switzerland Tax

LS

Lenz & Staehelin

STEP Alpine Conference 2025

Switzerland Tax

BK

Bär & Karrer

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

Switzerland Tax

BG

Blum & Grob

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Income Tax

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

System Change In The Taxation Of Residential Property

The cantons will be given the authority to introduce a property tax on second homes that are predominantly owner-occupied.

Switzerland Tax

BK

Bär & Karrer

Part 4 – New International Assignment Models Increase Tax Complexity

Switzerland Tax

C

CONVINUS

Best Co-Founders Forever? Anticipating Legal And Tax Considerations For Founders Of Swiss Startups (Nr. 4)

Switzerland Commercial

VA

Vischer AG

Best Co-Founders Forever? Anticipating Legal And Tax Considerations For Founder Of Swiss Startups

Switzerland Tax

VA

Vischer AG

Tax Exemption For Associations And Foundations: An Opportunity Governed By A Strict Regime

Switzerland Tax

RS

RSM Switzerland

Senior Executives In Cross-Border Relations Between Switzerland And Germany

Switzerland Tax

RS

RSM Switzerland

Inheritance Tax Initiative I Update August 2025

Switzerland Tax

RS

RSM Switzerland

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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

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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)

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LINDEMANNLAW

Residency In International Taxation (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)

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Bär & Karrer

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