Switzerland: Tax Authorities

As global tax authorities ramp up scrutiny and cooperation, the line between a complex, sensitive civil audit and a criminal tax investigation has never been more difficult to identify. This panel uses a real-world- inspired case study with the panelists playing key roles to explore the high-stakes journey of a taxpayer facing parallel scrutiny in both the European Union and the United States.

Debt does not have a specific definition for Swiss tax purposes, which would differ from its interpretation under Swiss commercial law. However, due to the various forms of debt, different Swiss tax implications can arise depending on the specific type of debt...

In decision 9C_606/2025 of 24 February 2026, the Swiss Federal Supreme Court held that interest expenses on acquisition debt transferred to a target company through a downstream merger are not deductible where they lack a direct nexus to the target’s own business activity.

On 2 February 2026, the Regulatory Board of SIX Swiss Exchange ("SIX") announced that, with effect from 2 March 2026, SIX will enable Swiss-domiciled companies listed on recognized foreign stock exchanges...

For decades, Trusts have occupied a peripheral position within the Greek legal order.

Most firms eventually hit a ceiling. Outsourcing helps, but it cannot fully solve the need for consistency, culture fit, and long-term scalability.

In Switzerland's current zero-interest rate environment, high-yield bonds may gaining appeal as investors seek better returns. Their resilience to rate changes and potential for income and diversification...

On September 28, 2025, Swiss voters as well as the majority of cantons approved, by 57.7% of the votes and 16.5 cantons, the reform of real estate property taxation.

ZHAW Steuer Update 2025, ZHAW School of Management and Law, Winterthur...