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Even by the end of January 2024, Switzerland had already introduced new regulations, which will influence various aspects of business operations...

OECD minimum tax (15%) has an impact on Switzerland's location advantages: Tax incentives such as the patent box or additional R&D deductions are losing much of their impact, as they would reduce the effective tax rate below 15% and thus trigger a top-up tax.

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

Im Rahmen der Unternehmenssteuerreform II wurde per 1. Januar 2011 das Kapitaleinlageprinzip eingeführt, welches das frühere Nennwertprinzip ablöst.

Switzerland's privileged taxation of companies is no longer in line with international standards.

The draft of the "Tax Proposal 17" has been released and incorporates most of the elements of the rejected corporate tax reform III, but as announced the notional interest deduction has been abandoned.

Switzerland's accession to the Hague Trust Convention in 2007 marked a significant step in recognising and integrating foreign trusts into its legal framework.

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.

Switzerland continues to attract internationally mobile individuals and families, given its political stability, quality of life, strong legal framework and favourable business environment.

Mit Entscheid BGer 2C_168/2017 vom 26. Oktober 2017 weitete das Bundesgericht den Tatbestand der Steuerumgehung auf eine Unternehmensnachfolge aus,

The contemplated Corporate Tax Reform III (CTR III) will be a key element for the attractiveness of Switzerland as a location for multinational enterprises.

Various tax exemptions or concessions exist for holding companies in relation to federal and cantonal taxes when specific criteria are met.

In its ruling of June 6, 2024 (9C_135/2023), the Federal Supreme Court ruled that corporate income tax law does not contain a correction provision according to which proceeds...

This article considers a number of questions that we are frequently asked regarding Swiss companies.

Find out how to become Swiss resident by moving to and working in Switzerland and the tax benefits available.

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.