Switzerland taxes at three levels, federal, cantonal and communal, and the cantons compete on rates. Know what your company and your people will pay, where there is room to plan, and how Switzerland exchanges information with other countries.
Tax and Transparency
Switzerland has moved from banking secrecy to one of the most extensive networks for the exchange of tax information. The articles collected here explain the automatic exchange of financial account information, corporate taxation and the global minimum tax, the Swiss withholding tax and its refund, the double taxation treaties, and the new federal register of beneficial owners. They show what these rules mean for companies and individuals from Asia, the Middle East and Africa who hold assets or run businesses through Switzerland, and how to structure and report correctly from the outset. To the articlesWithholding Tax and Stamp Duties
The Swiss withholding tax of 35 per cent on dividends and certain interest payments is one of the most important factors in structuring investments into and through Switzerland. The articles collected here explain when the tax is due, how it is refunded to Swiss and foreign recipients, how the notification procedure avoids payment within groups, how double taxation treaties reduce it, and how the issuance and transfer stamp duties apply to capital contributions and securities transactions. They are written for groups and investors who want to plan their distributions and capital flows correctly from the outset. To the articlesDouble Taxation Treaties
Switzerland has concluded double taxation treaties with more than one hundred states, including China, Hong Kong, Singapore, the Gulf states and a number of African countries. The articles collected here explain how residence and permanent establishments are determined under these treaties, how the Swiss withholding tax on dividends is reduced and refunded, which states have a treaty with Switzerland and which do not, and how the treaties interact with the investment protection agreements. They help groups and investors choose where to place a holding company and how to route payments between their companies. To the articlesPrivate Client Taxation
Switzerland taxes individuals on their worldwide income and wealth, and the cantons have considerable room to set their own rates. The articles collected here explain income and wealth tax, the taxation according to expenditure available to wealthy foreign nationals who do not work in Switzerland, the tax consequences of moving to Switzerland and leaving it again, the treatment of trusts, foundations and holding companies of Swiss residents, and inheritance and gift tax. They are written for families and entrepreneurs who are considering Switzerland as their home and want to know what it will mean for their taxes. To the articlesTax Offences and Voluntary Disclosure
Swiss law distinguishes between tax evasion, which is sanctioned by administrative fines, and tax fraud, which is a criminal offence. The articles collected here explain that distinction, the penalty-free voluntary disclosure available once in a lifetime to taxpayers who declare undisclosed income and assets, the procedure and the tax and interest that are recovered, and the rules on administrative and mutual assistance with foreign tax authorities. They are written for individuals and companies who need to regularise their tax position in Switzerland or respond to a foreign request. To the articlesGroup and Holding Structures
Many international groups hold their subsidiaries, intellectual property or financing through a Swiss company. The articles collected here explain how Swiss holding companies are taxed, which legal form and canton suit a holding, licence or finance company, how dividends and interest leave Switzerland, and what the global minimum tax changes for large groups. They also cover transfer pricing, the substance a Swiss company needs in practice, the migration of a company's seat into Switzerland, the resident director required by law, and why structures that rely on a Swiss address alone no longer work. To the articles