Switzerland: Withholding Tax

Switzerland remains a well-established jurisdiction for internationally mobile individuals, offering political stability, a high standard of living and a generally competitive tax framework.

International families often hold assets through companies and investment structures spread across multiple jurisdictions. As tax authorities have sharpened their focus in recent years, one concept has become increasingly pivotal: where an entity is truly managed and controlled. In many cases, this now determines not only tax residence, but also treaty access and the robustness of a structure as a whole.

In addition to the pension fund (2nd pillar), private pension provision (3rd pillar a) is an important pillar of our pension system.

We already saw it coming. Remote work is here to stay - also across national borders. Employees today not only wish to work independently of location...

Der Begriff der Nutzungsberechtigung ist praxisgemäss nach Massgabe einer «wirtschaftlichen Betrachtungsweise» («substance over form») auszulegen.`

The securitization market in Switzerland is currently characterized by a stable yet cautious environment, driven by both domestic and global economic and political factors.

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

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

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