Thomas Gerber, PrimeTax Switzerland is a federation of 26 different cantons that hold authority to impose any taxes not constitutionally attributed to the federation. As a result of this cantonal tax sovereignty some inter-cantonal double taxation issues may occur. For solving these problems the Swiss Federal Court is the legislative authority. Based on this, most disputes of this kind, where residence of the company and real estate property are in different cantons, are settled by case law.
March 01 2012
