Tax & accounting guides
Practical, up-to-date resources to help you navigate the Swiss tax, social security and accounting system.
Taxes & tax returns
(7)Federal, cantonal and municipal taxes: how the Swiss system works
How Switzerland's three-level tax system works. Federal direct tax, cantonal taxes and municipal surcharges explained with concrete calculation examples.
Guide to Filing Your Tax Return in Switzerland
How to file your Swiss tax return step by step. Cantonal deadlines, allowable deductions, required documents and practical tips for residents, expats and new taxpayers.
Tax deductions: what you can deduct in Switzerland
Complete list of allowable tax deductions in Switzerland at federal and cantonal level. Professional expenses, pillar 3a, mortgage interest, medical expenses, children and more.
Cantonal tax deadlines: the complete calendar
Complete calendar of tax filing deadlines for all 26 Swiss cantons. Filing dates, extensions, cantonal software and penalties for late submission.
Withholding tax for foreign workers in Switzerland
Who is subject to withholding tax in Switzerland, how it is calculated, applicable barèmes and the procedure for correction (TOU). Complete guide for cross-border commuters, B/C/L permit holders and employers.
Real estate capital gains tax in Switzerland
How the real estate capital gains tax works in Switzerland. Calculation, cantonal differences, exemptions, legal optimisation strategies and practical example for property owners and investors.
Property owner taxation in Switzerland
Imputed rental value, maintenance deductions, mortgage interest and real estate capital gains tax: everything property owners in Switzerland need to know to optimize their tax burden.
Pension & savings
(6)The Swiss pension system: the 3 pillars explained
Complete guide to the Swiss three-pillar pension system: AHV/IV (1st pillar), BVG/occupational pension (2nd pillar) and private pension (3rd pillar). Amounts, obligations, rights and key figures 2026.
Pillar 3a: Tax Savings and Retirement Planning in Switzerland
Everything about the Swiss pillar 3a: maximum deductible amounts, bank vs insurance comparison, splitting strategies, withdrawal rules and concrete tax savings. Updated guide 2026.
Pension fund buyback: tax benefits of the 2nd pillar
Everything about voluntary pension fund buyback in Switzerland: tax advantages, limits, timing, procedure and tips to optimise your tax return.
Family tax planning in Switzerland
How to optimise taxes for your family in Switzerland. Child deductions, spousal splitting, family allowances, pillar 3a and practical strategies for parents and families.
Mandatory health insurance (LAMal): tax impact
Tax deductibility of LAMal premiums, medical expenses in the tax return, individual premium reduction (IPR) and optimisation strategies. Practical guide with cantonal deduction table.
Unemployment insurance (ALV) in Switzerland
Requirements, amount and duration of unemployment benefits in Switzerland. Job search obligations, tax impact and frequently asked questions about Swiss unemployment insurance.
Businesses & self-employed
(5)Starting a sole proprietorship in Switzerland
How to start a sole proprietorship in Switzerland step by step. Requirements, commercial register, AHV/IV, VAT, accounting regime and comparison with GmbH and AG.
LLC vs Corporation: which legal form to choose in Switzerland
Complete comparison between LLC (GmbH/Sagl) and Corporation (AG/SA) in Switzerland: minimum capital, liability, governance, taxation and incorporation costs. Guide for entrepreneurs, startups and consultants.
Value Added Tax (VAT) in Switzerland
Everything about value added tax (VAT) in Switzerland: current 2024–2026 rates, registration thresholds, FTA obligations, effective vs. flat-rate method and FAQ.
AHV/IV/EO contributions for self-employed workers in Switzerland
How to calculate AHV/IV/EO social security contributions for self-employed workers in Switzerland. Rates, contribution scale, compensation fund registration and practical tips for freelancers and sole proprietors.
Accounting obligations for SMEs in Switzerland
What the Swiss Code of Obligations requires in terms of bookkeeping for SMEs. Balance sheet, income statement, document retention, accounting principles and penalties.
Inheritance & wealth
(4)Inheritance tax in Switzerland: complete cantonal guide
Complete overview of inheritance taxes canton by canton in Switzerland. Who pays, rates, exemptions for spouses and direct descendants, cantonal differences and planning strategies.
Gifts inter vivos in Switzerland: tax aspects
Complete guide to gift taxation in Switzerland. Cantonal exemption limits, tax calculation, generational transfer strategies and differences from inheritance.
Wealth tax in Switzerland: complete guide
How net wealth is taxed in Switzerland: taxable base calculation, valuation of securities, real estate and company shares, cantonal rate comparison and practical calculation examples.
Succession planning for entrepreneurs
How to structure the generational transfer of a business in Switzerland. Holding companies, succession agreements, tax benefits, optimal timing and legal tools for SME owners.
Specific situations
(3)Moving to Switzerland: the complete tax guide for expats
Everything an expat needs to know about Swiss taxation: tax residency, first tax year, withholding tax, ordinary assessment, double taxation treaties, and social security. Updated guide 2026.
Cross-border worker taxation: guide to the new Italy–Switzerland agreement
New Italy–Switzerland tax agreement from 2024: taxation, double taxation, filing obligations, fiscal rebate and practical cases for Italian cross-border workers and employers in the border area.
Cryptocurrency taxation in Switzerland
How cryptocurrencies are taxed in Switzerland: fiscal classification, wealth tax, capital gains, mining, staking and cantonal practices. Updated guide for investors and traders.
International taxation
(5)Double Tax Agreements (DTA) in Switzerland
How Swiss double tax agreements work. List of treaty countries, withholding tax refund, foreign tax credits and practical procedures.
Automatic Exchange of Information (AEOI/CRS) in Switzerland
What is the Common Reporting Standard (CRS), what financial data is automatically exchanged between Switzerland and other countries, impact on foreign accounts and disclosure obligations for taxpayers.
Swiss anticipatory tax (35%): practical guide to the refund
How the Swiss anticipatory tax of 35% works on dividends, interest and lottery winnings. Who pays it, how to claim a refund with forms DA-1 and R, deadlines and practical tips.
Dividend and capital income taxation in Switzerland
How dividends are taxed in Switzerland: qualified and non-qualified participation, 35% withholding tax, private vs. business capital gains, cantonal rates and optimisation strategies.
Working remotely from abroad: tax implications
Tax residence, income splitting, bilateral agreements, permanent establishment risks and social security rules for cross-border remote workers in Switzerland.
Tools & digitalisation
(2)Swiss QR invoice: complete guide
Everything about the Swiss QR invoice (Swiss QR Code): structure, requirements since 2022, how to create one, integration with accounting software and benefits for SMEs and fiduciaries.
Digital accounting: obligations and benefits in Switzerland
Legal requirements for digital accounting in Switzerland, compliant electronic archiving (nFADP/FADPO), benefits of AI and OCR automation. Practical guide for SMEs, fiduciaries and CFOs.