Tax
Corporate Tax Law
Our law firm is advising a large number of enterprises and companies, which we advise comprehensively in national and international tax matters. Our clients include public companies, SMEs and family businesses. Corporate tax law is one of our core competences and we advise for example in the following areas:
- Corporate reorganizations (mergers, spin-offs, disposal of business divisions)
- Acquisition and sale of companies
- Advice on company succession
- Real estate transactions, including issues with respect to real estate capital gains tax
- Tax planning and strategies
- Employee participation plans/expense regulations
- Preparation of tax returns and tax compliance
- Initial Coin Offerings (ICO) and examination of crypto-based business transactions (see Blockchain, Krypto and FinTech)
- VAT (reverse charge VAT, import tax) and customs duties
- Value Added Tax (reverse charge VAT, import tax) and customs duty
Tax Advice for Individuals / High Net Worth Individuals
Our law firm is also supporting and advising individuals in tax matters. Private clients receive comprehensive advice tailored to their specific needs and benefit from our comprehensive and customized advisory services. In particular, we provide services in the following areas:
- Support in income and net wealth tax matters
- Support of self-employed persons (sole proprietorships, business partnerships)
- Support of declaration of crypto assets and income from crypto-related activities
- Comprehensive legal and tax advice of high net worth individuals, including lump-sum taxation
- Advice on relocation to Switzerland and assistance to expatriates
- Tax evaluation of trusts and private foundations
- Preparation of tax returns
International Tax Law
Swiss corporations and individuals have often activities outside of Switzerland or have connections to other countries. At the interface between Swiss and foreign tax law, there are regular implementation and structuring issues. Our law firm supports its clients in particular with the following questions and is cooperating with tax consultants abroad if needed:
- Advice with respect to double taxation treaties and other international tax treaties
- Notification and reclaim of withholding taxes in international matters
- International relocation/establishment of a tax domicile in Switzerland
Tax Proceedings and Criminal Proceedings in Tax Matters
Procedural matters and tax audits are part of the daily tax business. In addition, tax-related criminal matters become more and more an issue. We are developing individual strategies to mitigate procedural and criminal exposures. Besides providing advice on mitigation strategies, we also support our clients in tax criminal investigations and procedures, and support them in particular in the following areas:
- Tax rulings from cantonal and communal tax authorities as well as from the Swiss federal tax authorities in the area of corporate tax law, taxation of individuals and international tax law
- Preparation of intercantonal and international tax allocations
- Avoidance of intercantonal and international double taxation
- Voluntary self-disclosure
- Assistance in tax-related criminal matters (tax evasion, tax fraud)
- Support in connection with tax audits by tax authorities
- Representation in proceedings before tax authorities and courts
Latest Tax Newsletters
- Federal Transparency Register
- Federal Council tasked with developing a Swiss maintenance foundation
- Taxation of Asset Tokens in Switzerland
- Relocation of the debtor to a neighbouring country: Cross-border enforcement of claims in the relationship between Switzerland and Germany
- Corporate Tax Rates and Tax Rates for Individuals for 2024 in the Cantons Zug, Lucerne, Zurich and Schwyz (Update 2024)
- Foreign Nationals Living in Switzerland
- Allocation of Reserves and Appropriation of Profits Under the New Stock Corporation Law
- Staking Rewards: The Swiss Federal Administrative Court confirms treatment as non-remuneration for VAT purposes
- Cryptocurrencies: Swiss Federal Tax Administration publishes tax values for 2021
- Swiss tax consequences of the liquidation of companies and partnerships
- Corporate and individual tax rates in the Cantons of Zug, Lucerne, Zurich and Schwyz for 2020 tax year
- Real estate gains tax in the Cantons of Zug, Zurich, and Lucerne
- Working Paper of the Swiss Federal Tax Administration regarding Cryptocurrencies and other tokens
- Swiss tax consequences in connection with the sale of shares: Limitations of the principle of tax-free capital gains for individuals
- Tax Reform 17 finalized
- Taxation of the Digital Economy: Developments in the EU and implications on Swiss entities
- Accelerated distribution of profits
- Value Added Tax regarding Crypto Currencies and Initial Coin Offerings
- New Federal Circular No 37A regarding Taxation of Employee Participation Benefits
- AEOI and voluntary self-disclosure – the deadline expires
- Tax Proposal 17: Canton of Zug welcomes the dispatch of the Federal Council
- Tax Proposal 17: Federal council determines the cornerstones