VAT changes 2026 – How the new VAT law will affect Switzerland
Anyone who consumes something in Switzerland must make a financial contribution to the state. Companies levy this charge by ...
06.01.2026
Indirect partial liquidation: criteria & essentials
The sale of a company involves numerous bureaucratic hurdles. Indirect partial liquidation is one of the biggest tax risks when selling equity interests in a company. [...]
20.08.2025
UID number & tax ID: What you should know about the Tax Identification Number (TIN)
The Tax Identification Number (TIN) enables the Swiss state and foreign counterparts to correctly assign financial activities and transactions. [...]
20.08.2025
Input tax on services – Switzerland’s reverse charge mechanism
More flexibility, greater choice and much more – international trade offers many advantages. But despite all these benefits, the system also has its pitfalls. [...]
18.08.2025
Abolition of the imputed rental value in Switzerland: What now applies and what is coming
The imputed rental value is a fictitious income that owners of owner-occupied properties in Switzerland must pay tax on. It is based on the assumption that living in your own house or apartment provid [...]
10.07.2025
Fiscal representation in Switzerland: Everything you need to know
Fiscal representation is an important aspect of tax law in Switzerland, particularly for international companies that wish to conduct business in the country. As a type of taxpayer representation, a fiscal representative can [...]
03.12.2024
Withholding tax in Switzerland: A comprehensive guide for companies
Withholding tax is an essential component of the Swiss tax system that affects numerous income streams from capital assets. This tax is levied directly at source and plays a crucial role in […]
04.07.2024