From 2019, every company that is subject to VAT in Switzerland and has a worldwide minimum turnover of CHF 500,000 must pay a contribution for radio and TV.

Employees, who have an employment contract with a Swiss company but live abroad and mainly work there, are generally subject to tax at their place of residence and work.

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...

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.

Nach der Ablehnung des Entwurfs zum Unternehmenssteuerreformgesetz III („USR III-Entwurf `) in der Volksabstimmung v 12.2.2017 (vgl. Schreiber/Diefenbacher IStR-LB 2017, 35 ff.)

Generally, interest paid on loans are not subject to Swiss Withholding Tax ('WHT'). Interest on bonds and bank interest, however, are subject to 35% Swiss WHT

On 28 September 2025, Swiss citizens will vote on a constitutional amendment that would allow cantons to introduce a special property...

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)'.

If a real estate company, which is taxable in several cantons, incurs losses in one or more cantons, the question arises as to whether these losses must be borne primarily by the primary tax domicile

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.

Preparing payroll for employees is already associated with several challenges in everyday operations. For employees who are subject to withholding tax, additional aspects must be considered.

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.

The Delacroix family, a European high-net-worth family, had spent generations building wealth across various industries, including real estate, private equity, and financial markets.

El pasado 17 de abril de 2018 la Dirección General de Tributos emitió la consulta vinculante V0993-18 sobre la tributación o no por el Impuesto sobre el Patrimonio de seguros tipo Unit Linked sin derecho de rescate alguno.

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

A practice note published by the SFTA on 5 February 2019 adopts a highly welcome loosening of the conditions under which bonds/debentures ...

Foreign investors considering the purchase of a Swiss company very often come across a specific particularity of Swiss tax law that in many cases complicates matters significantly.

The change in the work environment has been tremendous in the past years (not least due to the pandemic).