Our blog

Economic changes often require an adjustment of the corporate structure, which can be achieved through mergers, divisions, transformations, or asset transfers. The Merger Act regulates these restructurings in Switzerland.

Anyone who does not file their tax return in Switzerland even after a reminder must expect a discretionary assessment. This estimates the taxable income based on empirical figures or standard of living.

Swiss tax laws allow deductions such as production costs, general deductions, and social deductions to reduce income tax. Each category targets specific expenses or personal situations of the taxpayer.

All one-time and recurring income is taxable in Switzerland, difficult to delineate due to abstract legal definitions. However, there are defined categories of taxable and tax-free income to provide guidance.

In Switzerland, income tax is based on personal or economic affiliation. It begins with establishing residency or economic activity and ends with departure or death.

Swiss citizens will vote on February 13, 2022, on the abolition of the emissions tax to facilitate capital raising for companies. The emissions tax of 1% primarily targets the issuance of company shares and generated around 250 million francs in 2020.

In Switzerland, there are many fees, levies, and taxes that are often used as synonyms but must be clearly differentiated legally. Taxes are without compensation, while causal levies such as fees or preferential charges are direct compensation for services rendered.

Marriage or living together in concubinage? Both options have tax and legal consequences that should be considered before making a decision.

The current BVG conversion rate of 6.8% is set to decrease to 6% following a decision by the National Council. This change affects the annual pension paid from the accumulated pension fund savings.