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Switzerland

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Tax authorities

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

Tax rates at a glance

(As of January 1 2012)

Corporate income tax 11% to 24% (a)
Capital gains 11% to 24% (a) (b)
Branch tax 11% to 24% (a)
Withholding tax
  Dividends 10% (c)
  Interest 10% (d)
  Royalties from patents and licences 10%
  Branch remittance tax
Net operating losses (Years)
  Carryback Not allowable
  Carryforwards 7
  1. Combined federal/cantonal/municipal corporate income tax rate on profit before tax, depending on domicile, under reservation of privileged tax scheme (mixed companies 6% to 10%).
  2. Higher rates may apply to real estate capital gains, depending on location of property.
  3. Under reservation of treaty tax reduction or full exemption under domestic law.
  4. Under reservation of interest paid by banks.

Source: Professionals from Tax Partner AG – Taxand

Switzerland

Andreas Staubli and Samuel Bussmann
PwC
Switzerland

Andreas Staubli and Samuel Bussmann of PwC discuss new tax developments in Switzerland, which have been incremental rather than substantial

[Show full article]

Tax

"Every government needs money, and the Swiss government is no exception, said Dominik Bürgy, an Ernst & Young partner. "The tax issues linked to the crisis are still here, such as tax losses and how to use them tax efficiently," he adds.Professionals ... [more]

Ernst & Young's Swiss practice changed leaders in July 2012 when Philip Robinson took over after Dominik Bürgy transferred internally to deal with client demand. The transfer pricing practice has teams in Zurich and Geneva. Within the last year, the ... [more]

PwC

Advice on tax optimisation, including minimisation is the core service that PwC's Swiss tax practice offers. Among the notable work PwC advised on last year was an intercompany reorganisation in connection with a planned joint venture. PwC's innovative ... [more]

The Deloitte tax department is led by Reto Savoia and numbers more than 200 professionals. "They are very responsive and knowledgeable," commented one client who singles out Jacques Kistler and Vincent Scholler.The firm attracted several senior lateral ... [more]

Tax Partner – Taxand expanded significantly this year with eight new advisers joining between May 2011 and May 2012 and another set to join in the coming months. The tax team now totals 10 partners and 19 fee earners.The firm's atypical structure means ... [more]

Altorfer Duss & Beilstein is a specialist tax law firm covering all areas of corporate tax, individual tax, VAT, tax litigation and transfer pricing.The practice operates under the joint leadership of Jürg Altorfer and Andreas Helbing. Nine of its 16 ... [more]

Baker & McKenzie's tax division is under the leadership of Hans Koch. The team is made up of nine partners and 13 fee earners. Two new practitioners joined the firm in the last 12 months.The firm has been most active on corporate tax and transfer pricing ... [more]

The tax division at Bär & Karrer is managed by Raoul Stocker and includes six partners and eight fee earners. The firm has exemplary Swiss tax expertise said one client who added: "I am impressed about their speed and dedication."Transfer pricing and ... [more]

Hubertus Ludwig and Thomas Ziegler are the joint heads of Ludwig+Partner, which they formed after leaving Vischer’s tax department in Basel in 2010. The practice consists of two other partners and seven fee earners.

The tax department at Niederer Kraft & Frey is under the leadership of Thomas Graf and includes three partners and eight fee earners.In 2011 the firm recruited a new counsel who has experience of advising pension funds and Laurence Uttinger an associate.Notable ... [more]

Primetax has expanded its operation with five new recruits from firms such as Deloitte, KPMG, PwC and Treuhand Fässler & Partner. The team now totals five partners and nine fee earners.Clients rate Stefan Widmer, the department head, as the firm's key ... [more]

Tax Expert International holds a good position in the Swiss market and is active across a range of tax business lines. Richard Wuermli is the head of the 12-strong practice.Wuermli and his team are advising Danaher and X-Rite, one an industrial and the ... [more]

Baker Tilly OBT is an independent member of Baker Tilly International. It is run by Fabian Petrus, who leads a team of 13 tax professionals.The practice serves clients of all sizes including multinational corporations, mid-market companies and small ... [more]

Burckhardt has sustained a respectable position in the market and stable growth. Rolf Wüthrich is head of department and leads a team with specialist skills in direct and indirect taxesSince its establishment in 2010, the firm has focused on international ... [more]

Vischer has strengthened its position this year with the addition of three tax professionals.Under the leadership of Christoph Niederer, the department maintained a strong presence in the market with activity across M&A transactions, corporate financing ... [more]

The tax team at Wenger & Vieli is gaining visibility in the market, say peers and clients. The tax team is led by Stephan Hürlimann and includes three partners and two fee earners."We appreciate the professional and prompt work of this law firm and Wenger ... [more]

See also

Switzerland
Western Europe

Firm contact details