Switzerland: Tax Authorities

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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.

Abolition Of The Taxation On Imputed Rental Value Tax

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.

Switzerland Tax

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Lenz & Staehelin

Aktualitäten zu Steuern im Vorsorge-Kontext

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

Switzerland Tax

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Bär & Karrer

System Change In The Taxation Of Residential Property

The cantons will be given the authority to introduce a property tax on second homes that are predominantly owner-occupied.

Switzerland Tax

BK

Bär & Karrer

Part 4 – New International Assignment Models Increase Tax Complexity

In the past, things were often straightforward. An employee was assigned abroad for two or three years, typically with their family.

Switzerland Tax

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CONVINUS

Part 3: Home Office For Cross-Border Commuters In The Tri-Border Region (Switzerland, France, Germany)

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CONVINUS

Achat immobilier en Italie : Guide pratique pour les investisseurs étrangers

Switzerland Real Estate

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Altenburger

Part 2: Remote Work / Hybrid Work With An International Dimension: What HR And Payroll Need To Consider From A Tax Perspective

Worldwide Employment

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CONVINUS

Tax Exemption For Associations And Foundations: An Opportunity Governed By A Strict Regime

Switzerland Tax

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RSM Switzerland

Senior Executives In Cross-Border Relations Between Switzerland And Germany

Switzerland Tax

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RSM Switzerland

Deduction Of Lump-Sum Professional Expenses: Jurisprudential Clarification Of Federal Court Decisions 9C_643/2022 (24.07.2023) And 9C_723/2023 (28.03.2024)

Switzerland Tax

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RSM Switzerland

Leitfaden für Schweizer Anleihen

Switzerland Commercial

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Advestra AG

Swiss Bond Guide

Switzerland Finance

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Advestra AG

Bilanzsteuerrecht / Beteiligungsabzug / Pillar 2

Switzerland Tax

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Bär & Karrer

New Location Promotion Measures In Switzerland – An Opportunity For Companies

Switzerland Tax

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Pestalozzi Attorneys at Law

Best Co-Founders Forever? Anticipating Legal And Tax Considerations For Founders Of Swiss Startups (Nr. 4)

Switzerland Commercial

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Vischer AG

NEWSLETTER Du 14 Juillet Au 25 Juillet 2025 | N° 109

Switzerland Criminal

MB

Monfrini Bitton Klein

IPO Comparative Guide

Switzerland Commercial

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Kellerhals Carrard

NEWSLETTER Du 12 Mai Au 23 Mai 2025 | N° 105

Switzerland Criminal

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Monfrini Bitton Klein

Non-Compete Clauses With Financial Compensation

Switzerland Employment

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Borel & Barbey

Place Of Effective Management Of A Holding Company: Recent Decisions Of The Swiss Federal Supreme Court

These decisions reveal that Zurich tax authorities critically examine the tax domicile of holding companies which have their statutory seat in another canton but do have a close link...

Switzerland Tax

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Altenburger

CONVINUS Global Mobility Alert - Week 35.2025

The Department of Home Affairs has announced that holders of certain partner visas can submit their information for the permanent residence...

Worldwide Immigration

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CONVINUS

Get Ready For Pillar TWO – Registration And Filing With Swiss Tax Authorities

Switzerland is moving forward with the OECD/G20 Pillar Two rules. Multinational enterprises with a Swiss nexus should prepare for new compliance obligations. The first registration and filing duties are approaching...

Switzerland Tax

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Bär & Karrer

IFA 2025 - Subject 2 - Branch Report For Switzerland - Subject B: Improper Use Of Tax Treaties And Source Taxation: Policy, Practice And Beyond

Switzerland as a source state levies withholding taxes mainly on profits distributions and interests paid on bonds and banking deposits.

Switzerland Tax

BK

Bär & Karrer

Alternative Investment Funds Laws And Regulations Switzerland 2025

Switzerland Finance

BK

Bär & Karrer

Single Premium Life Insurance Policy: Benefits, Tax Advantages, And Key Considerations In Switzerland

Worldwide Insurance

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LINDEMANNLAW

Crisis Situations: Guidelines For Boards Of Directors

Switzerland Tax

BK

Bär & Karrer

Global Mobility A Legal & Tax Journey For Private Clients

Switzerland Family

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Bär & Karrer

Investment Holding Company In Wealth Management – Tax Optimization Or Tax Trap?

Switzerland Tax

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LINDEMANNLAW

Федеральная инициатива Швейцарии о введении налога на наследство: ключевые аспекты перед референдумом 30 ноября 2025 года

Switzerland Tax

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Altenburger

Presenza fisica e residenza fiscale: un incrocio pericoloso

Switzerland Tax

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Altenburger

Monthly Special - Case Study: Long-term Assignment Of A Swiss CFO With Family From Zurich, Switzerland To Sydney, Australia. - A Practical Example.

Switzerland Immigration

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CONVINUS

Automatic Exchange Of Information On Crypto-Assets

Switzerland Technology

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MME

A New Chapter Of Your Life In Switzerland? What Non-EU/EFTA Citizens Need To Know

Switzerland Immigration

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LINDEMANNLAW

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

Monthly Special - Case Study: Long-term Assignment Of A Swiss CFO With Family From Zurich, Switzerland To Sydney, Australia. - A Practical Example.

For many companies, sending a manager abroad is a strategic instrument for transferring know-how internationally and strengthening local structures.

Switzerland Immigration

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CONVINUS

Automatic Exchange Of Information On Crypto-Assets

Implementation of the OECD's Crypto-Asset Reporting Framework (CARF) in Switzerland...

Switzerland Technology

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MME

A New Chapter Of Your Life In Switzerland? What Non-EU/EFTA Citizens Need To Know

In our previous newsletter The 5 Strategic Pathways to a Swiss Residence Permit we analyzed the 5 magic paths to a Swiss residence permit. One of these paths is the residence permit for wealthy private investors over the...

Switzerland Immigration

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LINDEMANNLAW

Part 3: International Assignment: Taxes At A Glance

Switzerland Tax

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CONVINUS

Steuerhinterziehung Bei Juristischen Personen Und Anstiftung Durch Berater

Zwei kürzlich ergangene Bundesgerichtsentscheide (6B_93/2024 und 6B_90/2024, beide vom 3. Februar 2025) untermauern unsere Wahrnehmung, dass das Steuerstrafrecht zunehmend an Bedeutung gewinnt.

Switzerland Tax

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Vischer AG

CONVINUS Global Mobility Alert - Week 23.2025

From 9 June 2025 to 8 June 2026, holders of ordinary passports from Bahrain, Kuwait, Oman and Saudi...

Switzerland Immigration

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CONVINUS

Luzius Cavelti Discusses Current Challenges In Tax Law In LawCast's Latest Episode

LawCast is a series of podcast episodes that cover various legal topics. These episodes feature interviews with industry experts, discussions on relevant subjects...

Switzerland Tax

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Altenburger

Change In VAT Practice: FTA Reaffirms Support For Crypto

In a change of practice, the Federal Tax Administration recognizes the entrepreneurial nature of foundations and associations in the crypto sector for VAT purposes.

Switzerland Tax

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MME

Pillar Two-Vertragsklauseln in M&A-Transaktionen

Switzerland Tax

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Bär & Karrer

Die Reform der Ehepaar- und Familienbesteuerung sowie die Initiative für eine Steuer auf Millionenerbschaften – eine Übersicht und kritische Würdigung

Switzerland Family

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Blum & Grob

Die neue Plattformbesteuerung im Mehrwertsteuerrecht

Switzerland Tax

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Vischer AG

Legal Challenges When Appointing A Board Of Directors In Switzerland With Residence Abroad

Switzerland Commercial

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CONVINUS

Mindestbesteuerung: Inkrafttreten Der Internationalen Ergänzungssteuer (IIR) Per 1. Januar

Switzerland Tax

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Vischer AG

Rechtsmittelverfahren unter Berücksichtigung interkantonaler in internationaler Aspekte

Switzerland Tax

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Bär & Karrer

Global Mobility Insights Newsletter Frühling / Spring 2025

Switzerland Tax

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CONVINUS

Beim Verschenken von Liegenschaften genau hinschauen

Switzerland Real Estate

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Vischer AG

Simplified Post-Taxation Of Heirs – New Federal Supreme Court Decision With Practical Implications

Switzerland Tax

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Altenburger

Swiss Withholding Tax For Foreign Investors

Switzerland Tax

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LINDEMANNLAW

U.S. And Europe Tax Practice Trends - Who Really Has Beneficial Ownership? Anti-Abuse Provisions, CTA Updates And Other Beneficial Ownership Developments / Wealth Management Workshop Session

BK

Bär & Karrer

Understanding Transfer Pricing In Switzerland: Legal Obligations And Tax Implications

Switzerland Tax

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LINDEMANNLAW

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

Switzerland Tax

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Blum & Grob

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

Switzerland Tax

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Harvey Law Group

Soustraction d'impôt anticipé – acquittement et condamnation croisés

Switzerland Tax

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Bär & Karrer

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Latest Videos

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How Can Angel Investors Benefit From Swiss Tax-Free Capital Gains? (Video)

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LINDEMANNLAW

International Taxation 2023 (Video)

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Zugimpex International GmbH

Taxation In Switzerland 2023 (Video)

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Zugimpex International GmbH

Switzerland: What Attracts People And Business? (Video)

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Dixcart Group Limited

Wegzugsbesteuerung – Wichtiges Zum Schweizer Steuerrecht Für Deutsche Zuzügler (Video)

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Bär & Karrer

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