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Severance payments with a pension character are discussed to close financial gaps in old age, disability, or death. These lump sum payments are tax-relevant if certain criteria such as age and cessation of employment are met.

Factual employer status can trigger a withholding tax liability in Switzerland. The tax liability applies from the first day of work and is based on the gross salary.

Transfers within corporate groups can lead to de facto employer status if the receiving company assumes significant employer responsibilities. Important criteria are authority to issue instructions, assumption of risk, and integration of the employee.

In Switzerland, the exemption method with progression proviso avoids intercantonal double taxation by having each canton tax only the tax base that belongs to it. The main tax domicile is determined by the place of residence or statutory seat, and secondary tax domiciles at locations of real estate, place of business, and operational site.

In Switzerland, intercantonal double taxation is prohibited to spare taxpayers from double tax burdens. The regulation is mainly guided by case law and supported by the Tax Harmonization Act.

Voluntary contributions to the pension fund strengthen retirement provision and offer tax benefits, but should be reviewed for risks such as premature death and fund stability.

Outbounds are Swiss people who work abroad and are considered unlimited or limited taxpayers depending on their residence. They are usually subject to the ordinary tax process, sometimes to the withholding tax procedure.

In Switzerland, the standard VAT rate is reduced from 8% to 7.7%, while the special rate for the hotel industry is reduced to 3.7%. The time of service provision determines the applicable tax rate, not the invoice date.

Swiss tax law differentiates between unlimited and limited tax liability for individuals who originate from abroad and work in Switzerland (Inbounds). Depending on their income and residency status, Inbounds can be taxed differently, either through withholding tax or through the ordinary procedure.