VAT In International Transactions: Rules And Guidelines For Invoices (Video)

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's federal tax structure creates significant regional variation in corporate and personal taxation, offering businesses and individuals strategic planning flexibility. With effective corporate tax rates ranging from 11.9% to 20.5% and personal income tax rates varying between 22.2% and 43.2% across cantons, location choice becomes a critical factor in tax optimization.

The Swiss withholding tax is a pivotal aspect of Switzerland's taxation system, particularly for foreign investors. This tax is levied on various types of income originating in Switzerland...

Switzerland's shift to individual taxation by 2032 will fundamentally reshape the country's lump-sum taxation regime for internationally mobile individuals. The reform removes the requirement that both spouses must qualify simultaneously for lump-sum taxation, creating new planning opportunities for mixed-status couples while introducing complexities around asset allocation and minimum tax thresholds.

Generally, interest paid on loans are not subject to Swiss Withholding Tax ('WHT'). Interest on bonds and bank interest, however, are subject to 35% Swiss WHT

Recent clarifications from the Swiss Federal Tax Administration (SFTA) provide much-needed guidance on when holding companies and management companies...

In Switzerland, individual taxation currently only applies to single persons and unmarried couples. The tax treatment of married dual-earner couples is referred...

For many years, there have been efforts to eliminate the unequal tax treatment of married and unmarried couples, commonly referred to as the “marriage penalty”. The inequality lies in the fact that, under current law, the income and assets of a married couple are aggregated for income and wealth tax purposes, respectively, whereas this is not the case for unmarried couples.

As Switzerland's first QDMTT assessments arrive following the 30 June 2026 filing deadline, taxpayers face complex interpretive questions around the GloBE Model Rules. With no prior Swiss court rulings on Pillar Two matters, this analysis examines the procedural pathways and substantive grounds available for challenging disputed positions, from cantonal objections through federal administrative and supreme court appeals.

On 3 October 2024, the Swiss Federal Supreme Court issued a new ruling on beneficial ownership in a hedged bonds constellation (refund of interest withholding tax).