Switzerland: Corporate Tax

Upstream-Darlehen der Zielgesellschaft an die Käufergesellschaft können während der fünfjährigen Sperrfrist erhebliche steuerliche Konsequenzen für Verkäufer auslösen.

Explore articles and updates in Swiss and international business law from Altenburger legal + tax. Browse through comprehensive content covering corporate law, tax matters, employment issues, and cross-border transactions. Filter based on your interests and stay informed with expert insights from our team of legal professionals.

The Federal Council has announced that the new ten-year loss carry-forward provision will take effect on January 1, 2028, marking a significant change to Switzerland's corporate tax framework. This extended timeframe will allow businesses greater flexibility in offsetting losses against future profits, potentially reshaping tax planning strategies for companies operating in Switzerland.

Switzerland remains one of the most attractive jurisdictions for internationally mobile individuals and families seeking political stability, personal security, a high quality of life and a reliable legal and tax environment.

Switzerland continues to offer a stable and well-established environment for international groups and entrepreneurial businesses seeking to establish a presence in Europe the Schengen Area.

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

The Delacroix family, a European high-net-worth family, had spent generations building wealth across various industries, including real estate, private equity, and financial markets.

For high-net-worth individuals and families, managing wealth across generations requires careful planning and a balance between control, flexibility, and asset protection. While traditional Trust structures are very effective, many families wish to retain control over decision-making.

Reviewing tax assessments is crucial for both private individuals and businesses. Errors or overlooked details can result in significant financial burdens and create legal risks.