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When purchasing new real estate, the capital gains tax can be deferred if the proceeds from the sale of an owner-occupied property are reinvested. Conditions such as personal use and a cantonal deadline of usually two years must be met.

Taxpayers with domiciles in different regions use apportionment methods to avoid double taxation. These include inter-municipal, inter-cantonal, and international tax allocations.

Profits can be distributed as wages/dividends or retained for tax-free capital gains. Both strategies affect tax burden and corporate liquidity.

Job seekers from non-EU/EFTA countries need a permit in Switzerland that meets certain economic and qualitative criteria. Additionally, adequate housing conditions and registration before starting work must be in place.

Dividends have been tax-favorable since 2008 and are not subject to AHV contributions, however, a too low salary payout can trigger corrections. A salary reduction reduces social benefits and increases the asset tax value of the company.

In real estate transactions in Switzerland, a cantonally regulated transfer tax is due, which covers the administrative expenses. The tax institution varies depending on the canton; some waive it or allow certain allowances.

A mixed company in Switzerland primarily conducts foreign business and has a special status in tax law, which allows tax privileges in cantons. Nationwide, the regular profit tax of 8.5% applies to it, while foreign income is often tax-exempt.

The judicial estate procedure in Switzerland helps debtors regulate their liabilities under the supervision of a judge. It implements an estate contract that must be accepted by a majority of the creditors.

Zurich strengthens startups through new tax regulations that assess young companies at their substance value during the start-up phase. The regulation, which takes effect immediately, also extends the start-up phase for medtech and biotech sectors to five years.