Swiss Tax Law

The Swiss tax system is complex, not only because of the many types of tax levied at federal, cantonal and municipal level, but also because of the federal system, which means that tax rules and practices can vary widely from one canton to another.

A good knowledge of tax rules is essential, as the amounts involved are often considerable. The lawyers at THEVOZ & Partners have all the necessary tax knowledge to provide their clients with the best possible advice in setting up their various projects. When an operation raises sensitive tax issues, it can be very useful to consult the tax authorities in advance in order to obtain a tax ruling that removes any uncertainties regarding the tax treatment of the operation in question. The THEVOZ & Partners tax team has extensive experience in negotiating tax rulings.

It is not uncommon for a tax audit or tax assessment to lead to litigation. THEVOZ & Partners lawyers represent numerous clients in contentious tax proceedings, whether before the tax authorities (claim procedures) or the courts (appeal procedures).

Often, a transaction or situation raises not only Swiss tax issues but also foreign tax issues. In such cases, it is important to master the rules of international tax law as laid down in the numerous double taxation agreements concluded by Switzerland. Our tax team has a broad experience in this field, particularly in matters involving Switzerland and the USA as well as Switzerland and France. For US tax issues, our lawyers work directly with our New York office.

THEVOZ & Partners' tax clients include both local and international companies, as well as private individuals, whether enterpriser or not. Our firm assists its clients in the following areas in particular:

• tax advice on setting up or relocating in Switzerland
• tax advice on corporate acquisitions and restructurings
• tax due diligences
• tax advice on real estate transactions
• tax and estate planning
• tax litigation
• assistance with tax audits
• negotiation of tax rulings
• preparation of complex tax returns
• preparation of voluntary disclosures
• advice on VAT matters.