Switzerland: Tax Treaties

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Swiss Federal Supreme Court Limits Protection Of Attorney-Client Privilege In International Tax Assistance Proceedings

In a new landmark ruling 2C_506/2024 dated 4 May 2026 (intended for publication in the official collection), the Swiss Federal Supreme Court addressed for the first time the scope of attorney-client privilege where correspondence between a lawyer and a domestic tax authority is to be produced by that authority in response to a request made by a foreign state in international tax administrative assistance proceedings.

Switzerland Tax

BK

Bär & Karrer

Switzerland As A Premier Global Commodities Trading Hub

Switzerland's position as a leading global commodities trading hub is reinforced by competitive cantonal tax rates, efficient infrastructure, and a favourable regulatory environment.

Switzerland Tax

LL

Loyens & Loeff

Five X Five: UAE To Zug Relocation – 5 Key Legal, Tax And Immigration Questions High-Net-Worth Individuals Must Ask Before Moving

High-net-worth individuals and families from the United Arab Emirates are increasingly exploring relocation to Switzerland's canton of Zug, driven by regional geopolitical developments and the search for long-term stability.

LL

LINDEMANNLAW

Tax Crimes Without Borders: A Case Study In Navigating Criminal Tax Exposure In The EU And U.S. From Sensitive Audits To Indictments

As global tax authorities ramp up scrutiny and cooperation, the line between a complex, sensitive civil audit and a criminal tax investigation has never been more difficult to identify. This panel uses a real-world- inspired case study with the panelists playing key roles to explore the high-stakes journey of a taxpayer facing parallel scrutiny in both the European Union and the United States.

Switzerland Tax

BK

Bär & Karrer

Swiss Voters Reject Federal Inheritance Tax Proposal

European Union Tax

WL

Withers LLP

Remote Work And Permanent Establishments: Key Takeaways From The OECD 2025 Update

Switzerland Tax

PL

Pestalozzi Attorneys at Law

Remote Work And Permanent Establishment: What Your Business Needs To Know

GGI Global Alliance

Payroll Challenges For Short-Term Assignments

European Union Employment

C

CONVINUS

Interpreting Treaties In Investment Arbitration

Worldwide International

Aceris Law

IFA 2025 - Subject 2 - Branch Report For Switzerland - Subject B: Improper Use Of Tax Treaties And Source Taxation: Policy, Practice And Beyond

Switzerland Tax

BK

Bär & Karrer

Presenza fisica e residenza fiscale: un incrocio pericoloso

Switzerland Tax

A

Altenburger

Télétravail Transfrontalier : Opportunités Et Défis Pour Les Employeurs

Switzerland Immigration

SW

Schellenberg Wittmer Ltd

Investment Treaty Arbitration

Switzerland Litigation

Aceris Law

Swiss Lump-sum Taxation – Advantages For High-Net-Worth Individuals Relocating To Switzerland

Switzerland Tax

LL

LINDEMANNLAW

FinTech And Data Protection In Switzerland: Navigating The Revised FADP

Switzerland Technology

RUGGLE Partner

Swiss Lump-sum Taxation: Which Canton?

Switzerland Tax

SKANDAMIS AVOCATS

Early Swiss C Permit: Are You Successfully Integrated?

Switzerland Immigration

RC

Richmond Chambers Immigration Barristers

Swiss C Permit And Long Absences From Switzerland: When Settlement Status Is At Risk

Switzerland Immigration

RC

Richmond Chambers Immigration Barristers

Can EU/EFTA Retirees Live In Switzerland Without Working?

Switzerland Immigration

RC

Richmond Chambers Immigration Barristers

US Estate Tax For Non-US Persons: How To Protect Your Assets And Minimize Tax Liability

The US estate tax can have significant implications for non-US persons who own US securities or property within the United States.

LL

LINDEMANNLAW

Presentation Of Country Report / Topic II: Improper Use Of Tax Treaties And Source Taxation: Policy, Practice And Beyond

The presentation of the Swiss Country Report on Subject no. 2 at this years IFA Annual Conference in Lisbon deals with treaty abuse from the source state's perspective.

Switzerland Tax

BK

Bär & Karrer

2024 Overview: Key Articles And Insights From Dixcart Switzerland

As we approach the end of 2024, we reflect on the key articles shared by our Switzerland office this year. Below are concise summaries of Dixcart Switzerland's 2024 articles, offering practical

Switzerland Commercial

DG

Dixcart Group Limited

Decoding Dividend Withholding Tax: Attention Points For U.S. MNEs Investing In Switzerland And The Netherlands

Navigating the complexities of dividend withholding tax (WHT) is crucial for U.S. multinational enterprises (MNEs) investing in Switzerland and the Netherlands.

LL

Loyens & Loeff

Secure Your Global Transactions With Expert Paymaster Services

Switzerland Finance

LL

LINDEMANNLAW

Overview Of Individual Taxation In Switzerland

Switzerland Tax

M

MME

How To Become Swiss Resident By Working In Switzerland

Switzerland Tax

DG

Dixcart Group Limited

Trade Alert: Switzerland

Switzerland Tax

BR

Brown Rudnick LLP

Cross-Border Corporate Structures: Is Tax Efficiency Still Possible?

Switzerland Tax

LL

LINDEMANNLAW

Cross-Border Inheritance And Estate Taxes: Are You Prepared?

Switzerland Tax

LL

LINDEMANNLAW

Residency In International Taxation (Video)

European Union Tax

ZI

Zugimpex International GmbH

International Taxation 2023 (Video)

European Union Tax

ZI

Zugimpex International GmbH

Swiss L-QIF: A New Unregulated Fund Solution – Legal And Tax Aspects

Switzerland Tax

A

Altenburger

The Advantages Of Switzerland As A Corporate Location

Worldwide Commercial

DG

Dixcart Group Limited

Residency In International Taxation (Video)

Here you see the main points to know: concepts of countries, how residency is defined in national laws and in double tax treaties, and what to consider to make sure your residency is where you want it to be.

European Union Tax

ZI

Zugimpex International GmbH

International Taxation 2023 (Video)

Here you find all you need to know about international taxation and international tax law. Relevant information in a few minutes.

European Union Tax

ZI

Zugimpex International GmbH

Swiss L-QIF: A New Unregulated Fund Solution – Legal And Tax Aspects

The Limited Qualified Investor Fund ("L-QIF"), a new fund vehicle, will be introduced to the Collective Investment Scheme Act ("CISA"; new article 118a) and should enter into force in August 2023 at the earliest.

Switzerland Tax

A

Altenburger

The Advantages Of Switzerland As A Corporate Location

Switzerland is an attractive jurisdiction to start and operate a business, as a location for individuals and for family protection and safety.

Worldwide Commercial

DG

Dixcart Group Limited

New CH-I Agreement Announced Dealing With Teleworking Of Italian Frontier Workers Hired In Switzerland

Switzerland Tax

BK

Bär & Karrer

Overlapping Taxation – A Special Aspect Of The Double Taxation Agreement Between Germany And Switzerland

One particular aspect is without doubt "overlapping" taxation, which grants Germany unilateral taxation advantages.

Switzerland Tax

C

CONVINUS

Formation Of A Swiss Company And The Ability To Become Resident In Switzerland

Switzerland is an attractive jurisdiction for the location of a company for several reasons, as detailed in the Dixcart Swiss Company Jurisdiction Note.

Switzerland Tax

DG

Dixcart Group Limited

Partnerships In Malta

Generally, a partnership is a formal arrangement by at least two parties to manage and operate a business and share its profits. It is not a separate legal person.

Switzerland Commercial

ZI

Zugimpex International GmbH

Amending Protocol To The Double Taxation Agreement Between Malta And Switzerland

On 11 November 2020, the Swiss Federal Council adopted the protocols of amendment to the double taxation agreement (DTAs) with Malta. This protocol implements the OECD...

Switzerland Tax

M

Mandaris

Tax Newsletter September 2019 – IFA Country Report 2019: Analysis Of Swiss Interest Deductibility Restrictions From The Perspective Of BEPS Action 4

Switzerland Tax

PD

Prager Dreifuss

Tax Newsletter September 2019 – IFA Länderbericht 2019: Analyse der Schweizer Zinsabzugsbeschränkungen unter dem Aspekt von BEPS Aktionspunkt 4

Switzerland Tax

PD

Prager Dreifuss

Implementation Of Multilateral Instrument (MLI) In Switzerland

Switzerland Tax

PD

Prager Dreifuss

The Brazil And Switzerland Double Tax Treaty: Why Is It So Significant?

Switzerland Tax

DG

Dixcart Group Limited

New Circular Letter On Lump-Sum Taxation In Switzerland

Switzerland Tax

AG

Akin Gump Strauss Hauer & Feld LLP

OECD-BEPS Measures In Swiss Double Tax Treaties - Impact Of The Principal Purpose Test

Switzerland Tax

BK

Bär & Karrer

Landmark Supreme Court Decision On Tax Administrative Assistance To India

Switzerland Tax

A

Altenburger

Insurance Center Liechtenstein - Improved Tax Environment

Switzerland Insurance

A

Altenburger

OECD BEPS – The Swiss Position

Switzerland Tax

BK

Bär & Karrer

New Group Request From The Netherlands To The Swiss Tax Authorities

Switzerland Tax

A

Altenburger

How To Do Business In Switzerland

Switzerland Commercial

WV

Wenger Vieli AG

Swiss Federal Supreme Court: Decision On The Ability Of The IRS To Obtain Information Of Bank Employees And Other Third Parties

Switzerland Tax

BM

Baker McKenzie

Securities Lending And Repos: Amended Rules For Refund Of Swiss Withholding Tax

Switzerland Tax

BK

Bär & Karrer

Switzerland Signs The BEPS-Convention

Switzerland Tax

BK

Bär & Karrer

French Tax Authorities Do Not Benefit From HSBC Customer Data Stolen In Geneva

Switzerland Tax

RA

Rihm Attorneys

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Latest Videos

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Residency In International Taxation (Video)

ZI

Zugimpex International GmbH

International Taxation 2023 (Video)

ZI

Zugimpex International GmbH

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