Tax Controversy In Switzerland

OVERVIEW

Legislation

What is the relevant legislation relating to tax administration and controversies? Other than legislation, are there other binding rules for taxpayers and the tax authority?

Legislation governing tax administration (including non-judicial tax-assessment procedures) as well as material tax law is based on the Swiss Federal Constitution, the relevant Swiss federal laws (eg, with regard to (i) income and corporate income taxes, the Federal Direct Tax Act (DBG); (ii) withholding taxes, the Federal Act on Withholding Taxes (VStG); (iii) securities issue and transfer taxes, the Federal Act on Stamp Duties (StG); and (iv) value added tax, the Federal Act on Value Added Tax (MWSTG)) and cantonal legislation (eg, with regard to cantonal income and corporate income taxes, wealth taxes, inheritance and gift taxes, real estate capital gains taxes and property transfer taxes). Further legislation relating to tax administration matters can be found in