Tax law expertise you can rely on

We advise and support private individuals and companies on tax law matters in Switzerland. This includes assistance with the disclosure of previously undeclared income and assets as part of a subsequent declaration or voluntary disclosure, as well as support in ongoing or impending tax penalty proceedings. In Switzerland, a distinction is made between tax evasion (fines are high, but there is no entry under the Swiss Criminal Code) and tax fraud (Swiss Criminal Code = SCC), which requires careful legal and tax assessment.

We handle binding requests to the tax authorities in the form of tax rulings, for example regarding the valuation of foreign shareholdings, the classification of foreign life insurance policies or pension funds, or the taxation of a company sale.

We represent you in the event of enquiries from the tax authorities, objections, appeals and other tax proceedings, and handle communication with the tax authorities on your behalf.

As part of tax proceedings, we assist you in responding to enquiries from the tax authorities (= requests for additional information). Common topics include questions regarding changes in assets, property renovation costs, third-party childcare costs, travel expense deductions or employee shareholdings. In international tax matters, we advise you on tax agreements such as the Automatic Exchange of Information, double taxation agreements and other regulations for the avoidance of double taxation.

For Swiss taxpayers with income or assets abroad, a complete declaration of all assets and income worldwide is required. We advise you in case of any uncertainties. If income or assets have not been declared in the past, a voluntary disclosure is required.

In connection with the Automatic Exchange of Information, financial institutions, companies and insurance providers transmit relevant data to the tax authorities of the taxpayer’s country of residence using tax identification numbers (Tax Identification Number = TIN), including interest income, dividends, insurance income and account balances, as well as their value as of 31 December. Double taxation agreements ensure that income is not taxed more than once. They allow for the exchange of information between countries beyond the Automatic Exchange of Information.