Der Verkauf von Anteilen an Kapitalgesellschaften, die im Privatvermögen gehalten werden, mit Gewinn ist grundsätzlich für Zwecke der Einkommenssteuer steuerfrei. In der neuesten Ausgabe des «Private...

Taxation in Switzerland 2026 - a short video that answers all questions.

Swiss Tax Reform Package Approved.

This weekend, voters in Switzerland derailed a comprehensive corporate income tax reform in a popular referendum with close to 60 percent.

The purpose of the extraordinary General Meeting of the Swiss Branch of the International Fiscal Association (IFA) on 8 February 2018 in Basel was to concretise the tax law provisions ...

On 30 November 2025, Swiss voters decisively rejected the 'Initiative for a Social Climate Policy Financed Fairly Through Taxation', which sought to introduce...

Wenn Unternehmer ihre AG verkaufen und der Unternehmenswert massgeblich durch eine Liegenschaft geprägt ist, stellt sich die Frage, ob eine Betriebs- oder eine Immobiliengesellschaft veräussert wird.

In late September 2014, the Swiss Federal Council started the formal consultation process regarding draft legislation on a comprehensive reform of corporate taxation.

The request for a preliminary ruling to the ECJ concerned the interpretation of the Agreement between the European Community and its Member States and the Swiss Confederation on the Free Movement of Persons ...

Speculation is rife that Labour, if elected, will increase Capital Gains Tax ('CGT'). Their manifesto is silent on the subject and concern has been fuelled by Sir Keir Starmer's...

In February 2017, Switzerland voters rejected a comprehensive corporate tax reform which had lowered corporate income taxes in general.

Gewinne aus Beteiligungsverkäufen durch Unternehmer stellen grundsätzlich steuerfreien Kapitalgewinn dar.

For high-net-worth individuals and families, managing wealth across generations requires careful planning and a balance between control, flexibility, and asset protection. While traditional Trust structures are very effective, many families wish to retain control over decision-making.

Who hasn't already heard of shell companies or come across ads in the press in which share certificates are offered for sale or sought as purchase objects?

As we approach the end of 2024, we reflect on the key articles shared by our Switzerland office this year. Below are concise summaries of Dixcart Switzerland's 2024 articles, offering practical

Das Bundesgericht hat in seinem Urteil vom 6. Juni 2024, eine börsenkotierte Gesellschaft betreffend, festgehalten, der steuerneutral verbuchte Erlös aus dem Verkauf von eigenen Aktien...

Auf einmal ist sie da, die Nachfolgeregelung. Für viele Unternehmer ist es kein leichter Moment

The corporate tax systems of most European countries contain rules that provide some form of tax relief on income from participations.

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

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