Knowledge

New guidelines for tax deductions related to equity incentive costs

The Swiss Federal Tax Administration has issued a circular letter containing guidelines for tax deductions related to the costs of equity incentives. Find out what these new regulations are and if they are applied by all Swiss cantons.

 

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The withholding tax in Switzerland

The withholding tax in Switzerland is usually 35%, but under certain circumstances it can be considerably reduced and several tax exemptions are also granted. Find out more about the Swiss withholding tax for companies and foreign citizens, tax deductions and possible tax exemptions if certain criteria are met.

 

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Taxation of foreign companies in Switzerland

Tax rates and important details about the Swiss tax system for foreign companies and entrepreneurs interested in doing business or incorporating in Switzerland.

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VAT and UID number in Switzerland

Requirements for companies and businesses that are obligated to register for VAT and UID number in Switzerland. Business identification in Switzerland.

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International tax law – double taxation treaties

Each state has the sovereign right to levy taxes, which means that it has to deal with certain tax issues that concern not only its own citizens, but also citizens that are non-residents who occasionally or temporarily earn income in the respective state.

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Dividend tax in Switzerland

Taxes in Switzerland are levied at federal, cantonal and local level. Dividends and interests are a subject of the withholding tax, at a rate of 35%, however the withholding tax can be deducted in full, under certain conditions. 

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