Special Focus
Switzerland (2nd Edition)

Special Focus Archive

Corporate tax: Is Swiss corporate tax system still attractive despite EU pressure?

Sustainable tax planning and a harmonious relationship between the tax authorities and taxpayers mean that Switzerland retains an attractive corporate tax system, believe Pascal Hinny and Jean-Blaise Eckert of Lenz & Staehelin.
Corporate tax reform: Why Corporate Tax Reform III is essential for Switzerland’s future

Corporate Tax Reform III is the starting point for the continuing development of the tax attractiveness of Switzerland in a politically challenging environment, believe Armin Marti and Remo Küttel of PwC.
Tax evasion: The evolution of the Swiss Criminal Tax Law

The Swiss authorities should think carefully about issues such as taxpayers’ rights as it brings in changes to the criminal tax law, believes Pietro Sansonetti of Schellenberg Wittmer.
Employee participation plans: New Swiss rules on taxation of employee participation plans

New legislation on the tax treatment of employee participation plans focuses especially on cross-border situations and stipulates strict reporting duties for employers, explains Rolf Wüthrich of burckhardt.
IP: Switzerland remains attractive for IP exploitation

Intellectual property (IP) and its effective management are a main competitive element and major value driver for today’s global enterprises, explain Reto Savoia, Jackie Hess and Nicolai Fischli of Deloitte.
Principal Company Structure: Ensuring value from your Principal Company Structure

Only by undertaking a sustainability review will multinationals ensure they are getting the maximum operational and tax compliance benefits from their Principal Company Structure in Switzerland, believe Carl Bellingham and Darioush Zirakzadeh of PwC.
Real estate: How a purchase of Swiss real estate can work tax efficiently

When investors in Swiss real estate set up a tax-efficient investment vehicle, they should have one eye on the sale of the investment in the future, says Reiner Denner and Christoph Frey of KPMG.
Tax reform: Switzerland keeps options open for attractive tax system

Oliver Jaeggi and Dieter Weber, of Tax Partner – Taxand, explain that tax competition, the abolition of the issuance stamp duty on debt capital and a wide and growing tax treaty network are examples of how Switzerland has maintained the attractiveness of its tax system.
Transfer pricing: Do Swiss safe harbour interest rates apply to all intra-group loans?

Taxpayers providing intra-group financing from or into Switzerland need to consider how the Swiss safe harbour interest rates might apply, point-out Hans Rudolf Habermacher and Diego Weder of Deloitte.
VAT: Favourable VAT system comes under challenge

Niklaus Honauer, of PwC, underlines the advantages of Swiss VAT rules and points out the dangers in making changes, particularly in how collective investment schemes are treated.