World Tax - Home
The comprehensive guide to the world's leading tax firms

Switzerland

Market overview Print-friendly version

Tax authorities

Federal Tax Administration
Eigerstrasse 65, CH-3003 Berne, Switzerland
Tel: +41 31 322 71 06
Fax: +41 31 322 73 49
Website: www.estv.admin.ch

Tax rates at a glance

(As of January 1 2009) 

Corporate income tax rate 13% - 24% (a)
Capital gains tax rate 13% - 24%(a)/(b)
Branch tax rate 13% - 24%(a)

Personal income tax rate
 
20% - 45%(c)

Withholding tax
Dividends 35% (d)
Interest Nil (e)
Royalties from patents and licences Nil
Branch remittance tax Nil

Net operating losses (years)
Carryback Not allowable
Carryforward 7

(a) Combined federal/cantonal/municipal corporate income tax rate on profit before tax, depending on domicile, under reservation of privileged tax scheme (mixed companies 6%-10%).
(b) Higher rates may apply to real estate capital gains, depending on location of property.
(c) Combined federal/cantonal/municipal personal maximum income tax rate, depending on domicile.
(d) Under reservation of treaty tax reduction or full exemption under domestic law.
(e) Under reservation of interest paid by banks.

Source: Professionals from Tax Partner AG, Zurich, Switzerland, the Swiss member of Taxand, the global network of leading independent tax firms.

Switzerland

Andreas Staubli and Robert Desax
PricewaterhouseCoopers
Switzerland

Switzerland will emerge strengthened from the present rather strained fiscal and economic situation, believe Andreas Staubli and Robert Desax of PricewaterhouseCoopers

[Show full article]

Tax

Switzerland's long tradition of banking secrecy has been broken down somewhat due to pressure from the OECD, the EU and especially the US. However, commentators do not really think it will affect their practices as banking secrecy only really benefited ... [more]

Ernst & Young has recently strengthened its tax team by hiring partner Todd Immell from Ernst & Young in the US. Dominik Bürgy leads the practice, replacing, Philip Robinson who is now the global director of indirect tax. Georg Lutz heads the ... [more]

Homburger's tax practice consists of five partners and 15 fee earners. The firm recently strengthened its tax team by promoting Reto Heuberger to partner. Markus Weidmann leads the practice and specialises in corporate tax, restructuring of transactions ... [more]

At PricewaterhouseCoopers the tax practice is now led by Andreas Staubli, after Andrin Waldburger left the firm in May. Armin Marti is a well-known individual at the firm who is praised by competitors. The transfer pricing financial services team, led ... [more]

Lenz & Staehelin's tax practice consists of five partners and 20 fee earners. Pascal Hinny is known for his work on M&A. The firm covers the spectrum of tax work for corporations, both nationally and internationally, and has recently strengthened its ... [more]

Oberson Avocat's tax team consists of eight partners. Pierre-Marie Glauser is head of the Lausanne office of the firm and specialises in VAT. The firm recently hired three associates. This boutique firm covers all aspects of tax. The firm has been busy ... [more]

Tax Partner-Taxand's tax practice consists of 10 partners and 15 fee earners. Rudolf Sigg is one of the founding partners of the firm and his areas of expertise include international tax. Kurt Wild specialises in transfer pricing. The firm recently strengthened ... [more]

The Walder Wyss & Partners tax practice consists of six partners and 13 fee earners. Thomas Meister and Martin Busenhart are the two founding partners of the firm. Marcus Desax specialises in tax litigation, he recently represented a US multinational ... [more]

At Altorfer Duss & Beilstein, Jürg Altorfer specialises in cross-border reorganisations, M&A and indirect taxes. Marco Duss is recognised for his international tax capabilities, while Julia von Ah is known for her work on cross-border structuring. In ... [more]

Baker & McKenzie's tax team consists of six partners. The practice is involved in structured deals, advising companies moving their headquarters to Switzerland. Urs Schenker heads the Zurich practice and focuses on corporate tax and Denis Berdoz and ... [more]

Bär & Karrer's tax practice provides advice on corporate tax planning, double taxation issues and indirect taxes. The team consists of 12 fee earners, including three partners. The practice is led by Peter Reinarz and Daniel Lehmann. Reinarz specialises ... [more]

Led by Peter Parsons the Deloitte Switzerland tax practice has grown significantly over the last 12 months. CJ Getz joined from Deloitte UK and the firm has also added 10 directors. The firm's transfer pricing practice has been involved in providing ... [more]

KPMG's tax practice is led by Jörg Walker, who is responsible for overseeing emerging markets, and includes 27 partners. Frank Lampert heads the firm's substantial corporate tax practice. The firm is involved in transfer pricing, tax accounting, tax ... [more]

Niederer Kraft & Frey's tax practice is led by Thomas Graf and has grown over the past 12 months with the addition of three associates. The practice now consists of four partners and ten other fee earners. Graf specialises in cross-border structuring ... [more]

Pestalozzi's tax practice consists of four partners and four fee earners. Christina Rinne is a new partner and works in VAT. The tax team is led by Maja Bauer-Balmelli who focuses on corporate tax, international tax, tax planning, M&A and financial products. ... [more]

TAX EXPERT International's tax practice is led by Richard Wuermli. The practice recently added two new managers to the team. The firm's impressive list of clients include Lufthansa, Swiss International Airlines and Siemens. Wuermli advised the German ... [more]

Vischer's tax practice consists of 13 fee earners including four partners. The firm specialises in corporate tax law, planning, reorganisations, implementing distribution concepts and advising companies on setting up headquarters in Switzerland. The ... [more]

Altenburger's tax practice is led by senior partner Peter Altenburger, who has specialist knowledge of US tax issues. The firm's practice areas include corporate tax, M&A, reorganisations, financial instruments, insurance products, international ... [more]

BDO Visura's client base is mainly small and medium enterprises. The firm offers a range of services including assistance with compliance, transfer pricing and restructuring. Hans-Peter Mark focuses on M&A while Andreas Russi works on indirect taxation. ... [more]

Böckli Bodmer & Partners has a strong individual in Peter Böckli, who has been described by one commentator as; "very academic". He is a renowned litigator.

Poledna Boss Kurer was founded by Walter Boss, whose practice focuses on domestic and international tax, M&A, private equity and corporate tax. The tax team is four strong and includes Stefanie Monge who focuses on domestic and international tax.

Prager Dreifuss recently lost experienced practitioner Samuel Dürr to Walder Wyss & Partners. The tax practice is now led by sole partner Oliver Weber who is supported by associates. The firm provides tax structuring advice to companies and also advises ... [more]

Schellenberg Wittmer's tax practice is led by Michael Nordin who specialises in corporate tax. The firm has a new partner Harun Can who focuses on indirect tax. Pietro Sansonetti practice focuses on reorganisations and litigation. Madeleine Simonek specialises ... [more]

Tappolet & Partner's tax team is led by founding partner Klaus Tappolet, who specialises in property tax, the taxation of trusts and litigation. The firm, based in Zurich, consists of four partners and one associate. Partner Urs Bölsterli specialises ... [more]

See also

Switzerland
Western Europe (Regional Rankings)

Law firm contact details