Switzerland: Withholding Tax

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...

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.

Cross-border commuters are an integral part of the workforce for many companies located in the tri-border area of Germany, France, and Switzerland.

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.`

Die Präsentation "ABA IBA 9 April - Beneficial Ownership" behandelt das Thema der wirtschaftlichen Eigentümerschaft und deren Bedeutung im nationalen und internationalen Steuerrecht.

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.