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The highest court in Switzerland now confirmed this latter view in a decision published last week.

The OECD published in October 2015 an action plan comprising 15 measures to fight base erosion and profit shifting (BEPS) of companies in the international tax environment.

On 6 February 2018, the Swiss Federal Tax Administration published a new group request received from the Dutch tax authorities based on Article 26 of the Double Taxation Agreement...

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.

As mentioned in our briefing in February 2023, an extraordinary tax regime had been in place since June 2020 between Italy and Switzerland regarding the tax treatment of frontier...

The signing ceremony marks an important milestone in the international tax agenda and brings us closer to the goals defined in the BEPS Action Plan.

Recent events around the world, including the covid pandemic and major wars, mean that stability, security and reputational issues have become even more important

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.

After a controversial political debate, the Swiss voters have decided to reject the popular initiative to introduce a federal inheritance tax with a vast majority of 71.7% in the popular vote of 14 June 2015.

In today's globalized workforce, companies frequently assign employees on short-term international assignments to meet project needs, transfer knowledge, or support market expansion.

Switzerland is an attractive jurisdiction for the location of a company for several reasons, as detailed in the Dixcart Swiss Company Jurisdiction Note.

The Brazilian and Swiss Governments signed a Double Tax Treaty (DTT) on 3 May 2018.

One particular aspect is without doubt "overlapping" taxation, which grants Germany unilateral taxation advantages.

Switzerland is an attractive jurisdiction for the location of a company for several reasons, as detailed in the Dixcart Swiss Company Jurisdiction Note.

In Switzerland, foreign wealthy families often benefit from special tax deals: lump-sum taxation or forfait fiscal in French.

The definition of a permanent establishment in Article 5(1) of the OECD Model Tax Convention remains unchanged. However, the Commentary now contains detailed guidance on when a home office, work performed in second...

Switzerland is a very attractive place of residence taxwise for EC nationals.