Switzerland: Income Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Crisis Situations: Guidelines For Boards Of Directors

These guidelines aim to provide boards and other decision makers with an overview of key measures, duties and various legal aspects.

Switzerland Tax

BK

Bär & Karrer

Presenza fisica e residenza fiscale: un incrocio pericoloso

Criticità e spunti dalle nuove norme italiane, in prospettiva italo-elvetica

Switzerland Tax

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Altenburger

Part 4: Assignments Abroad: Assignment Contract And Expat Policy - What Needs To Be Regulated For International Assignments

International assignments do not work on the fly.

Switzerland Employment

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CONVINUS

Relocating From The UK, The USA Or Other Third Countries: Switzerland Vs. Italy. A Comparative Guide To Lump-Sum Tax Regimes

When considering relocation from the UK, the USA or other third country, Switzerland and Italy stand out as two most attractive options. Each offers unique advantages in terms of lifestyle, taxation, and residency...

European Union Tax

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Altenburger

Teil 1: Entsendungen Ins Ausland: Was Isteine Entsendung – Grundlagen

Switzerland Employment

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CONVINUS

Part 1: International Assignment: What Is An International Assignment? - The Basics.

Switzerland Employment

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CONVINUS

CONVINUS Global Mobility Alert - Week 23.2025

Switzerland Immigration

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CONVINUS

Procedure For Tax Equalisation

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CONVINUS

Tax Red Flags For Newly Created Condominiums

Switzerland Tax

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MME

Swiss Federal Supreme Court Clarifies Requirements For Recognition Of Capital Contribution Reserves

Switzerland Tax

LS

Lenz & Staehelin

Télétravail Transfrontalier : Opportunités Et Défis Pour Les Employeurs

Switzerland Immigration

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Schellenberg Wittmer Ltd

Cross-Border Remote Work: Opportunities And Challenges For Employers

Switzerland Immigration

SW

Schellenberg Wittmer Ltd

Global Mobility Insights Newsletter Frühling / Spring 2025

Switzerland Tax

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CONVINUS

Why Use A Swiss Trustee?

Switzerland Commercial

DG

Dixcart Group Limited

ESG-Regulierung für Schweizer Unternehmen – Quo Vadis?

Switzerland Commercial

SW

Schellenberg Wittmer Ltd

Was ist bei der Beauftragung eines Auftragsbearbeiters zu beachten?

Switzerland Privacy

FP

FABIAN PRIVACY LEGAL GmbH

Newsletter Du 31 Mars Au 11 Avril 2025 | N° 103

Switzerland Criminal

MB

Monfrini Bitton Klein

The Swiss Federal Inheritance Tax Initiative: Key Considerations Ahead Of The Referendum On 30 November 2025

Switzerland Tax

A

Altenburger

Deal Ticker: Kellerhals Carrard Supports Galenica To Enter The Diagnostics Business By Acquiring Labor Team

Switzerland Commercial

KC

Kellerhals Carrard

Monthly Special - Case Study: Global Mobility In Day-To-Day HR Work: How Inter-national Recruitment, Remote Work And Relocation Interact Strategically

Global mobility has long been more than just a buzzword for many companies in the life sciences sector - it is a reality.

Switzerland Commercial

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CONVINUS

Part 4: International Employee Mobility - Employment Abroad, Training In Switzerland And Subsequent Relocation Abroad As A Strategic HR Tool

In parts 1-3 of our series "Strategic use of global employee mobility", we explained how companies can attract international specialists in a targeted manner...

Switzerland Employment

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CONVINUS

Praxisfall Grenzgänger Aus Deutschland

Ein deutscher Staatsbürger mit Wohnsitz in Konstanz (Deutschland) wird bei der AB Service AG mit Sitz in Zürich (Schweiz) als Servicetechniker angestellt.

Switzerland Employment

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CONVINUS

Case Study: Cross-Border Commuter From Germany

A German citizen residing in Konstanz (Germany) is employed by AB Service AG, headquartered in Zurich (Switzerland), as a service technician.

Switzerland Employment

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CONVINUS

Bundesgerichtliche Rechtsprechungsübersicht In Steuersachen 2023/2024 – Eine Auswahl Für Die Tägliche Steuerpraxis

Switzerland Tax

BG

Blum & Grob

Case Study: Structuring A Swiss Family Office Through A Swiss Private Trust

Worldwide Commercial

DG

Dixcart Group Limited

Swiss Lump Sum Taxation And Residency Program : A Strategic Guide For Global Investors

Switzerland Tax

HG

Harvey Law Group

Soustraction d'impôt anticipé – acquittement et condamnation croisés

Switzerland Tax

BK

Bär & Karrer

Part 2: Remote Work vs. Workation - Strategic HR Tools For Talent Acquisition

Switzerland Employment

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CONVINUS

Want To Manage Your Private Wealth But Retain Control? Choose A Swiss Private Trust Company

Switzerland Commercial

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Dixcart Group Limited

Salary Certificates For Short-Term Assignees

Switzerland Employment

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CONVINUS

Die Tücken Der Quellensteuerab- Rechnung

Switzerland Tax

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CONVINUS

The Challenges Of Withholding Tax Calculation

Switzerland Tax

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CONVINUS

Dividendi svizzeri con credito d'imposta

Switzerland Tax

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Altenburger

Salary Certificates For Short-Term Assignees

The preparation of a salary certificate for short-term assignees from Switzerland can pose a variety of legal, tax, and administrative challenges.

Switzerland Employment

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CONVINUS

Die Tücken Der Quellensteuerab- Rechnung

Die Erstellung der Lohnabrechnung für Mitarbeitende ist bereits im Alltag mit einigen Herausforderungen verbunden. Für Mitarbeitende, welche quellensteuerpflichtig sind, kommen noch weitere Aspekte hinzu.

Switzerland Tax

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CONVINUS

The Challenges Of Withholding Tax Calculation

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.

Switzerland Tax

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CONVINUS

Dividendi svizzeri con credito d'imposta

In ambito internazionale, il tema dell'imposizione degli utili derivanti dal possesso di partecipazioni societarie (ossia, in particolare, dei dividendi) è assolutamente centrale.

Switzerland Tax

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Altenburger

Decoding Dividend Withholding Tax: Attention Points For U.S. MNEs Investing In Switzerland And The Netherlands

LL

Loyens & Loeff

Swiss Federal Supreme Court Decision On Beneficial Ownership

On 3 October 2024, the Swiss Federal Supreme Court issued a new ruling on beneficial ownership in a hedged bonds constellation (refund of interest withholding tax).

Switzerland Tax

LL

Loyens & Loeff

CONVINUS Global Mobility Alert - Week 39.2024

The Australian government has restricted the regulations for subclass 400 visas. Recently, caseworkers will now scrutinize applications more closely if the length of stay exceeds three months...

Worldwide Immigration

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CONVINUS

Part 1: Withholding Tax Liability Even Without A Legal Employer In Switzerland

In principle, there can only be a withholding tax liability in Switzerland if there is an employer in Switzerland.

Switzerland Tax

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CONVINUS

CONVINUS Global Mobility Alert - Week 36.2024

With effect from September 1, 2024, the Walloon Region has significantly relaxed the regulations for work permits.

Worldwide Immigration

C

CONVINUS

M&A Tax: Swiss Safe Harbor Rules Overruled

Switzerland Tax

AM

Alvarez & Marsal

M&A Tax: The Swiss "Participation Dealer"

Switzerland Tax

AM

Alvarez & Marsal

Verkauf Von Privaten Anteilen An Kapitalgesellschaften – Achtung Steuern!

Switzerland Tax

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Blum & Grob

Overview Of Individual Taxation In Switzerland

Switzerland Tax

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MME

CONVINUS Global Mobility Alert - Week 26.2024

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CONVINUS

Corporate Income Tax Consequences Of The Reissue Of Treasury Shares - Federal Supreme Court Ruling Of June 6, 2024 (Ruling 9C_135/2023)

Switzerland Tax

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MME

Der (Wieder-)Verkauf von eigenen Aktien mit Gewinn stellt keinen steuerbaren Ertrag dar

Switzerland Tax

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Vischer AG

Das Steuerrechtliche Verfahren Im Todesfall In Der Schweiz – Eine Übersicht

Switzerland Tax

BG

Blum & Grob

How To Become Swiss Resident By Working In Switzerland

Switzerland Tax

DG

Dixcart Group Limited

Case Law – A Family Foundation Taxed Twice On The Same Event?

Switzerland Tax

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Altenburger

The Role Of A Swiss Trustee: Exploring How And Why They Are Beneficial

Worldwide Commercial

DG

Dixcart Group Limited

Business Traveller In Switzerland And The EU: Chapter 3 – Income Taxes

European Union Tax

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CONVINUS

Ausgewählte Gesetzliche Neuerungen Ab Januar 2023

Switzerland Finance

Staiger Attorneys at Law

Convertible Loan Agreements - Legal And Tax Insights To Get It Right From The Start

Switzerland Tax

WV

Wenger Vieli AG

Trade Alert: Switzerland

Switzerland Tax

BR

Brown Rudnick LLP

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Latest Videos

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Taxation In Switzerland 2023 (Video)

ZI

Zugimpex International GmbH

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