Swiss Taxation
Swiss Capital Gains Tax: Rules for Individuals and Companies
Switzerland’s approach to capital gains taxation is distinctive among developed economies, drawing a sharp line between gains realised by individuals on …
Swiss Corporate Tax Guide 2026: Rates and Deductions
Switzerland’s corporate tax system remains one of the most competitive in the OECD, combining a moderate federal rate with significant cantonal variation …
Swiss Inheritance Tax: Canton-by-Canton Guide
Switzerland levies no inheritance tax at the federal level, leaving succession taxation entirely to the cantons. This decentralised approach creates a patchwork …
Swiss IP Box Regime: Patent Box Tax Benefits
Switzerland’s IP box regime — introduced under the 2020 Federal Tax Reform and AHV Financing (TRAF) — provides a reduced cantonal tax rate on income …
Swiss R&D Tax Deduction: Innovation Super-Deduction
Switzerland’s research and development tax deduction — introduced as part of the 2020 Federal Tax Reform and AHV Financing (TRAF) — allows cantons to …
Swiss Tax Rulings: How to Obtain Advance Certainty
Switzerland’s tax ruling practice is one of the most valuable and underutilised tools available to taxpayers. A tax ruling (Steuerruling or …
Swiss VAT Guide: Rates, Registration, and Compliance
Switzerland’s value-added tax system operates independently of the European Union’s VAT framework, creating a distinct set of rules that businesses …
Swiss Wealth Tax: How It Works and What You Pay
Switzerland is one of a diminishing number of developed nations that levies an annual tax on net wealth. While most OECD countries have abolished or never …