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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.

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...

Reviewing tax assessments is crucial for both private individuals and businesses. Errors or overlooked details can result in significant financial burdens and create legal risks.

Reform of the taxation of Swiss companies has been on the agenda for a considerable length of time. On 28 September 2018, the final draft of the ‘Federal Act on Tax Reform and "AHV" Financing' was approved by the Swiss Parliament.

Was als beruflicher Grund anerkannt ist, wurde bisher von beiden Staaten sehr un-terschiedlich beurteilt.

Sein Betrieb lief über die Jahre hervorragend und so hat der umsichtige Patron für das Unternehmen – im vorliegenden Beispiel eine Garage – eine Aktiengesellschaft gegründet.

The Swiss parliament has passed the bill to abolish interest withholding tax on Swiss bonds and certain credit agreements as well as securities transfer stamp tax on shares of 10% and Swiss debt instruments.

Within the framework of the lump-sum taxation regime, Switzerland offers certain individuals the opportunity to be taxed based on their annual living expenses instead of their worldwide income and wealth.

Last weekend the people in the canton of Berne voted on whether to abolish the lump sum taxation.

In its decision of 28 February 2018 (A-7299/2016), the Federal Admin-istrative Court had to deal with the eligibility for refund of the Swiss withholding tax levied on a divi-dend paid to an Irish group com-pany.

In a world characterized by increasing global mobility and transnational lifestyles, dual citizenship is gaining importance. Since January 1, 1992, it has been permitted in Switzerland without restriction.

Cross-border commuters are an integral part of the workforce for many companies located in the tri-border area of Germany, France, and Switzerland.

The referendum period for extending the Swiss tax loss carryforward period expired on 17 April 2026 without a referendum being called. As a result, the corresponding legislative amendments to the Federal Direct Tax...

Im Vorfeld der Einführung des automatischen Informationsaustauschs mit Bezug auf Finanzkonten rang sich manch einer dazu durch, seine bis anhin nicht deklarierten Vermögenswerte im Ausland gegenüber.

Switzerland is on its way towards the Automatic Exchange of Information. The AEOI will lead to the transmission of sets of data from a reporting financial institution (e.g. a bank) to the domestic tax authority.

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...

In a referendum held on 18 June 2023, the Swiss people approved a constitutional amendment implementing a minimum taxation of the net annual profit of multinational groups of companies, operating in Switzerland.