International Tax

Business Operations in Switzerland (Portfolio 7380)

  • This Portfolio contains general information and tax rules that will enable a business to determine the best method of conducting its operations in Switzerland from both a tax and legal perspective.

Description

Tax Management Portfolio Business Operations in Switzerland, No. 7380, contains general information and tax rules that will enable a business to determine the best method of conducting its operations in Switzerland from both a tax and legal perspective. The Portfolio analyzes the forms of doing business in Switzerland, and provides a detailed analysis of the tax rules applicable to corporations, individuals, partnerships, and other legal entities. In addition to a description of the income tax system, the Portfolio discusses capital and net wealth taxes, estate and inheritance taxes, stamp taxes, retail sales taxes, and real estate taxes.

The Worksheets in the Portfolio include standardized articles of incorporation for a Swiss corporation. They also include combined federal, cantonal and municipal rate tables for both corporate and individual income taxes, as well as combined cantonal and municipal rate tables for individual income taxes. The Worksheets further include important information relating to the Swiss tax treaty network as well as the wording of the tax treaties between Switzerland and the United States.

This Portfolio may by cited as Reinarz, Bader, Lehmann and Schreiber, 7380 T.M., Business Operations in Switzerland.


Table of Contents

I. Switzerland — The Country, Its People, and Economy
II. Operating a Business in Switzerland
III. Forms of Doing Business
IV. Accounting and Auditing
V. Overview of Tax System
VI. Taxation of Resident Corporations
VII. Taxation of Nonresident Corporations
VIII. Taxation of Acquisitions, Reorganizations and Liquidations
IX. Special Corporate Tax Regimes
X. Taxation of Foreign Operations
XII. Taxation of Resident Individuals
XIII. Taxation of Nonresident Individuals
XIV. Taxation of Estates, Gifts, Foundations, and Trusts
XV. Indirect Taxes
XVI. Avoidance of International Double Taxation
XVII. European Union Taxation
XVIII. Tax Treaties with the United States
Peter_Reinarz
Peter Reinarz
Rechtsanwalt, Certified Tax Expert
Bär & Karrer AG
Daniel-Bader
Daniel Bader
Partner
Bär & Karrer AG
Daniel-Lehmann
Daniel Lehmann
Partner
Bär & Karrer AG
Susanne-Schreiber
Susanne Schreiber
Partner
Bär & Karrer AG
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