Law Section

The main federal law governing direct federal taxation in Switzerland, including income tax and wealth tax.

Federal law regulating value added tax (VAT) in Switzerland, including rates, exemptions, and procedures.

Federal law governing stamp duties on securities, insurance premiums, and other transactions.

Cantonal tax law for the Canton of Bern, including income tax, wealth tax, and real estate tax rates.

Cantonal tax law for the Canton of Zurich, including progressive tax rates and deductions.

Cantonal tax law for the Canton of Geneva, including specific provisions for international organizations.

Comprehensive double taxation agreement between Switzerland and Germany, including provisions for income, capital gains, and pensions.

Updated double taxation agreement between Switzerland and France, including frontier worker provisions.

Double taxation agreement between Switzerland and the United States, including FATCA provisions.

Administrative regulations issued by the Federal Tax Administration for the implementation of federal tax laws.

Guidelines for cantonal tax administrations on the uniform application of cantonal tax laws.

Comprehensive guidelines for expatriates on Swiss tax filing requirements, deadlines, and procedures.

Step-by-step guidelines for digital tax filing, including technical requirements and best practices.

Landmark decision by the Federal Supreme Court clarifying the taxation of cryptocurrency transactions.

Important decision on the deductibility of home office expenses for employees.

Summary of all tax rate changes for 2024, including federal, cantonal, and municipal adjustments.

Updated requirements for digital tax filing, including new mandatory electronic submission rules.