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/ Fields of activity

Swiss taxation

The Swiss tax system is strongly characterised by the country’s federal structure.

It is necessary to make the distinction between the taxation of natural persons (income and personal capital) legal persons (profits and capital).

In particular, it is important to remember that certain natural persons can benefit from a tax package.

The taxation of property , in Switzerland, has very specific characteristics.

A donator or deceased’s family rarely pays taxes in the case of a donation or succession.

Internationally, anticipated tax and agreements to avoid dual taxation are very important.

Please note that some important changes regarding the taxation of companies and their owners were enacted on 1 January 2011.

See also

  • The Swiss tax system
  • Taxing of natural persons
  • Taxing of legal persons
  • Partial indirect liquidation and transposition
  • Lump-sum taxation (for natural persons)
  • Property taxes
  • Taxation on donations and successions
  • Fiscal changes for 2011
  • Taxation

Fields of activity

  • Droit de la famille et des successions
  • Droit immobilier
  • Droit des sociétés
  • Fondations, associations, trust
  • Fiscalité
  • Avis de droit, conseils
  • Actes divers

swisNot, the Swiss notary network, your partner in legal and tax matters. swisNot consists of 16 offices in 26 locations in 13 cantons, i.e. about 50 notaries with a total of about 300 qualified employees.

Contact

Me Philippe Frésard, MLE
Kellerhals Carrard Berne
Effingerstrasse 1
CH-3001 Berne

+41 58 200 35 66

+41 31 390 25 64

Links

swisNot is a co-founder of Lexunion (International Legal & Notarial Strategies), an international federation of national networks of legal and tax professionals serving individuals and companies.

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