Taxation

French	English	Deutsch	Definition
Convention de double imposition	double taxation treaty	Doppelbesteuerungsabkommen	treaty allocating taxing rights between two states
Échange automatique de renseignements	automatic exchange of information	automatischer Informationsaustausch	annual transmission of account data to partner states
Impôt d’après la dépense	lump-sum taxation	Pauschalbesteuerung	flat-rate taxation of foreign residents without gainful activity
Impôt minimum de l’OCDE	global minimum tax	OECD-Mindeststeuer	taxation of large groups at 15%
Impôt sur la fortune	wealth tax	Vermögenssteuer	cantonal tax on net wealth
Impôt sur les successions	inheritance tax	Erbschaftssteuer	cantonal tax on transfers on death
Ruling	tax ruling	Steuerruling	advance agreement of the tax administration on a set of facts
Retenue à la source	withholding tax	Quellensteuer	tax deducted by the payer of the income
Taux effectif	effective tax rate	effektiver Steuersatz	actual tax burden on profit
Travailleur frontalier	cross-border worker	Grenzgänger	person residing in France and working in Geneva

For general information only. This article does not constitute legal or tax advice, does not replace advice on an individual case and creates no lawyer-client relationship. It reflects the legal position as of September 2025.

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Dr Alexander Ressos, TEP

Rechtsanwalt/Attorney-at-Law

I am a Swiss attorney-at-law and also admitted as a solicitor in Hong Kong and in England & Wales, with almost 25 years of experience.

Together with my multilingual team, including Chinese, Japanese, Korean, Russian, Ukrainian and French native speakers, I advise companies and their owners from around the world on the full range of banking, corporate, commercial and tax law matters in Switzerland, including international tax planning, fiduciary services, and legal family office services including immigration & relocation or real estate investments. My practice has a particular focus on clients from growth and frontier markets in Greater China, Central Asia and the Caucasus, the rest of Asia, the Middle East, Africa and Latin America, and I equally advise clients from Europe and North America. Through an affiliated Swiss trust company, we also take care of the incorporation and ongoing administration of their companies and other structures, including accounting, tax returns and corporate secretarial services, and I serve as a professional director where required. With the support of a network of first-class cooperation partners, I also implement solutions worldwide.

My approach is to act as a trusted advisor who works directly with decision-makers, on an equal footing: I start from what you want to achieve and shape every structure, contract and tax decision around your commercial goals and how it improves your after-tax return. As “lawyers who make it happen”, my team and I stay involved until your company is set up, your structure is in place and your transaction has closed, and we remain available for any follow-on work that may be required. You benefit from bespoke solutions and personal attention, and sound, friendly and practical advice. We are not the lowest-cost provider in the market, nor do we intend to be; our aim is to deliver well-founded, proper solutions and excellent value for money.

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