Around fifteen years ago, Swiss tax law introduced a pragmatic and interesting instrument: the simplified post-taxation of heirs.

The Swiss Federal Tax Administration has aligned its practice with the Federal Supreme Court decision issued in November 2024 in the face of controversy.

In the referendum held on 19 May 2019, the Federal Act on Tax Reform and AHV Financing was adopted by the Swiss people and the cantons.

In practice, it ought to be observed that taxable individuals are repeatedly confronted with the same difficulties when it comes to the correct completion of the Securities Directory.

On July 17, 2019, the American Senate approved the long-blocked protocol of amendment of September 23, 2009, on the double taxation agreement between Switzerland and the U.S.

Most firms eventually hit a ceiling. Outsourcing helps, but it cannot fully solve the need for consistency, culture fit, and long-term scalability.

On July 1 2015, a new Swiss law entered into force, which implements the recommendations of the international Groupe d'action financière (GAFI) aimed at preventing money laundering and tax evasion.

In der Schweiz erwerbstätige Personen, also sowohl Arbeitnehmende als auch Selbständigerwerbende, die ab 2025 keine Beiträge oder nur Teilbeträge in ihre Säule 3a einbezahlen...

Kleine und grössere Geschenke erhalten die Freundschaft und stärken bei Geschäftsbeziehungen die Zusammenarbeit.

Increased mobility among high net worth individuals and family owned and private companies with assets in multiple countries has meant estate planning is subject to ever more complex tax issues.

A striking example of the EU's efforts to accelerate the implementation of anti-base erosion and profit shifting (BEPS) measures is the amended Parent Subsidiary Directive.

Actively Managed Certificates (AMCs) are structured financial instruments that allow investors to access a professionally managed, dynamically adjusted portfolio through a single, tradable security.

On February 12 2017, the Corporate Tax Reform III draft (CTR III Draft) was rejected in a national referendum.

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.

Switzerland continues to attract internationally mobile professionals, entrepreneurs, and investors, drawn by its political stability, strong legal framework, and favourable tax environment.

In the past, things were often straightforward. An employee was assigned abroad for two or three years, typically with their family.

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.

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.

The Swiss electorate today clearly rejected the Young Socialists' (JUSO) initiative ‘For a social climate policy – fairly financed through taxation (Initiative for a Future)'.

Recent Federal Supreme Court rulings clarify when Swiss taxpayers forfeit their right to reclaim withholding tax on dividends and interest. The critical distinction between negligence and contingent intent determines whether the 35% withholding tax can be recovered, with substantial amounts at stake for those who fail to properly declare income and assets.