Interview: Oltre I Numeri

Switzerland's implementation of individual taxation reforms faces significant delays, with the new system now scheduled to take effect in 2032 rather than the originally planned timeline. This postponement raises questions about the country's tax policy direction and what factors are driving the extended implementation period.

The Swiss Federal Administrative Court issued an unusual ruling on dividend stripping transactions, raising questions about the interpretation and application of Swiss tax law in cross-border dividend scenarios. This decision examines the boundaries between legitimate tax planning and abusive practices in the context of international dividend distributions.

When a taxpayer fails to declare income or wealth accurately, they face back tax assessments, interest, and potential fines. A recent Federal Supreme Court decision demonstrates how different tax authorities—VAT, withholding tax, and cantonal direct tax—can independently review the same facts and reach different conclusions, particularly regarding hidden distributions to shareholders.

Bär & Karrer is a leading Swiss law firm offering comprehensive legal advice and business solutions. Contact their Zurich office for expert assistance with your legal matters and general inquiries.

Switzerland's tax competitiveness faces new challenges from the global minimum tax, but the country can maintain its advantages through strategic reforms. This analysis examines Switzerland's current tax position, identifies its core strengths in federalism and moderate rates, and proposes concrete policy measures including abolishing stamp duties, reconsidering capital taxes, and implementing substance-based innovation incentives to secure long-term fiscal attractiveness.

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.

Companies undergoing financial restructuring often focus on balance sheet repair and liquidity preservation. Yet the tax consequences of restructuring measures can be just as significant as their corporate law effects. Depending on how contributions, debt waivers or recovery rights are structured and recorded in the accounts, the same economic outcome may trigger different consequences for corporate income tax, issuance stamp tax and capital contribution reserves.

At first glance, the utilization of tax losses appears straightforward: losses may be offset against future profits.

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'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.

Il dibattito sulla tassazione dei patrimoni è tornato al centro della scena politica italiana, dividendo l'opinione pubblica tra chi la considera uno strumento di redistribuzione della ricchezza e chi la ritiene un onere incompatibile con la crescita economica. La presente analisi esamina l'approccio di Italia e Svizzera alla tassazione patrimoniale, approfondendo le prospettive divergenti e le realtà fiscali di entrambi i Paesi.

Ralph Imoberdorf and Riccardo Geiser are partners at Altenburger specializing in Corporate and M&A as well as Commercial Contracts law. Their practice areas encompass complex corporate transactions...

Currently, persons who acquire shares in a Swiss company and thereby hold at least 25% of its capital or voting rights...

Le attuali contingenze in ternazionali hanno, pur troppo, riportato al centro dell'attenzione degli Stati e dell'opinione pubblica taluni settori produttivi estremamente delicati...

When Swiss and other non‑EU nationals consider purchasing real estate in Greece, several legal and tax aspects should be taken into account.

La Rivista, 03/2025 - magazine della Camera di Commercio Italiana per la Svizzera. Immobili indesiderabili: considerazioni sulla rinuncia alla proprietà immobiliare in Italia.

This article provides an overview of the most relevant employment law judgments handed down by the Swiss Federal Supreme Court in 2024.

Vous envisagez d'investir dans un bien immobilier en Italie ? Les acheteurs étrangers doivent se conformer à de nombreuses réglementations...

These decisions reveal that Zurich tax authorities critically examine the tax domicile of holding companies which have their statutory seat in another canton but do have a close link...

In Switzerland, electronic signatures lacking proper authentication are not legally binding when written form is required, rendering certain agreements unenforceable before courts and potentially leading to significant legal consequences.