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Eversheds Sutherland (International) LLP

05/26/2021 | Press release | Distributed by Public on 05/26/2021 02:32

Tax risks in connection with the domicile of Swiss companies

  • Switzerland

26-05-2021

On Saturday, 22 May 2021, the 'Finanz und Wirtschaft' (Finance and Economy) newspaper published an article written by Andrea Baetscher and René Schreiber on the topic of 'Tax risks in connection with the domicile of Swiss companies'.

In particular, there is an increasing number of cases where several cantons claim the tax domicile of corporations (companies limited by shares and companies with limited liability), i.e. that the companies are domiciled on the territory of the respective canton, which has led to the Federal Supreme Court expressing its opinion on the subject matter in its recent case law, as further discussed in the article.

Read more here (in German).

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