Switzerland: Corporate Tax

When a taxpayer fails to declare income or wealth accurately, they face back tax assessments, interest, and potential fines. A recent Federal Supreme Court decision demonstrates how different tax authorities—VAT, withholding tax, and cantonal direct tax—can independently review the same facts and reach different conclusions, particularly regarding hidden distributions to shareholders.

Relocating to Switzerland involves navigating a complex web of immigration, employment, tax, and corporate law that affects both individuals and companies simultaneously. This comprehensive guide examines five critical questions that entrepreneurs, business owners, and corporations must address when planning a move to Switzerland, from establishing legal presence to ensuring proper tax domicile and maintaining operational substance.

The Federal Commercial Registry has issued important clarifications on capital increases from freely disposable equity under Swiss law. This briefing examines the legal requirements, corporate procedures, and tax implications of converting existing equity into share capital, with particular focus on companies subject to limited audits or those that have opted out of auditing requirements.

Following our joint session of the two GGI Practice Groups Global Mobility Solutions and Real Estate during the GGI World Conference in Zurich, speakers have briefly wrapped up their contents...

As cross-border remote work becomes standard practice, tax authorities are reconsidering how traditional rules apply to modern workplaces.

This article considers several questions that we are frequently asked regarding Swiss companies.

Switzerland is one of the most attractive business locations globally, thanks to its stable economy, clear legal frameworks, and significant tax advantages.

Recent clarifications from the Swiss Federal Tax Administration (SFTA) provide much-needed guidance on when holding companies and management companies...

Aktuelle Praxisfälle diskutiert mit den Teilnehmenden und beleuchtet aus Sicht Steuerberatung und Steuerverwaltung