Zürich · Switzerland
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Switzerland × Tax & International Structuring
Tax & International Structuring in Switzerland
Tax and structuring for businesses, investments and deals that cross borders. In Switzerland, that means local law, local regulators and local practice, handled by a qualified professional who practises there.
Who handles this workNamed WONE Global lead
Zürich · Switzerland- What happens next · 1WONE Global acknowledges your requirement and confirms what's involved.
- 2Sterchi Share Incentives & Pensions (SSIP) AG runs its conflict checks.
- 3We confirm Michael Sterchi as your named lead.
- 4You agree scope and fees directly with the firm before work begins.
Switzerland at a glanceWestern Europe
Zurich · Tuesday 3 November
20:42
Local time
- Currency
- CHF
- Working week
- Monday – Friday
- Dialling code
- +41
- Region
- Western Europe
What the rules say in Switzerland
Tax & International Structuring, the essentials
From the Switzerland market guide: the points that matter most for tax & international structuring, each with the source it was checked against.
Essentials guide · Source-checked research100% of statements checked against a source47 checked against an official source2 checked against a secondary sourceChecked 2026-10-19Not yet professionally reviewed
The federal profit tax rate for companies is 8.5%, with cantonal and communal profit taxes charged on top at rates that vary by location.
Federal direct tax; the 8.5% applies to profit after tax (deductible), so the effective federal rate on pre-tax profit is lower.State Secretariat for Economic Affairs (SECO), SME Portal (kmu.admin.ch) · checked 2026-10-19The maximum combined federal, cantonal and communal profit tax rate on profit before tax ranges from about 11.66% to 20.54%, depending on where in Switzerland the company is resident.
Indicative range; some cantonal taxes are progressive and TRAF measures (patent box, R&D super deduction) can reduce effective rates.PwC Worldwide Tax Summaries · checked 2026-10-19The standard Swiss VAT rate is 8.1%.
A reduced rate of 2.6% applies to items such as foodstuffs, medicines and certain publications, and a special rate of 3.8% to accommodation services.Federal Tax Administration (FTA/ESTV) · checked 2026-10-19A business is exempt from Swiss VAT liability if its taxable turnover is less than CHF 100,000 a year; foreign-based companies providing services in Switzerland are liable unless their Swiss taxable turnover is below that amount.
Not-for-profit sports and cultural associations and charitable institutions have a CHF 250,000 limit. Whether turnover is measured worldwide was not confirmed.State Secretariat for Economic Affairs (SECO), SME Portal (kmu.admin.ch) · checked 2026-10-19Swiss withholding tax (anticipatory tax) of 35% applies to dividends and to bond and bank interest paid by Swiss payers.
Bank client-account interest up to CHF 200 a year is exempt. Relief for non-residents depends on the applicable tax treaty; a group notification procedure is available for holdings of 10% or more from 1 January 2023.Federal Tax Administration (FTA/ESTV) · checked 2026-10-19Switzerland applies a qualified domestic minimum top-up tax for financial years starting on or after 1 January 2024 and the income inclusion rule from 1 January 2025; the undertaxed profits rule has been postponed.
OECD Pillar Two; in-scope multinational groups. The first GloBE Information Return for calendar-year 2024 is due to the FTA by 30 June 2026.PwC Worldwide Tax Summaries · checked 2026-10-19Imports into Switzerland are in principle liable to customs duties and to import VAT, plus other levies such as tobacco, mineral oil and automobile taxes where relevant.
Customs duties depend on the type, quantity and condition of goods when declared.State Secretariat for Economic Affairs (SECO), SME Portal (kmu.admin.ch) · checked 2026-10-19
Read the full guide: Tax, accounting and statutory reporting
Scope
What the service covers here
- 01Review the proposed cross-border structure
- 02Identify direct and indirect tax exposures
- 03Consider withholding, treaty and transfer-pricing issues
- 04Coordinate implementation across the relevant jurisdictions
Key questions
What we will work through with you
- What needs to be decided before tax & international structuring work starts?
- Who is professionally responsible in each country?
- Which other work, such as tax or employment, must happen at the same time?
- What information and decisions are needed from the business?
If your work involves another country or another area of expertise, WONE Global brings in the right professional and keeps all advisers informed.
Also in Switzerland
Other services in this market
Appointed services show their named professional. Open positions link directly to the Expression of Interest form.
Legal & ContractingOpen position · Expression of Interest →Corporate & Entity ServicesOpen position · Expression of Interest →Government & Regulatory AffairsOpen position · Expression of Interest →Employment, Payroll & MobilityLed by Michael SterchiCommercial Intelligence & Market ResearchOpen position · Expression of Interest →Accounting, Reporting & Statutory ComplianceLed by Michael SterchiAudit & AssuranceOpen position · Expression of Interest →Finance & TreasuryOpen position · Expression of Interest →Banking & Capital AccessOpen position · Expression of Interest →Payments, Foreign Exchange & SettlementOpen position · Expression of Interest →Insurance & Risk TransferOpen position · Expression of Interest →Transactions & DealsOpen position · Expression of Interest →Trade, Customs & Supply ChainOpen position · Expression of Interest →Technology, Data & CyberOpen position · Expression of Interest →Intellectual Property & Brand ProtectionOpen position · Expression of Interest →Risk, Compliance & Financial IntegrityOpen position · Expression of Interest →Disputes & ResolutionOpen position · Expression of Interest →
Cases
What clients bring to Tax & International Structuring
The cases this service leads or joins, each with what is at stake, how WONE Global handles it and who handles it in Switzerland.
Urgent We've received a tax notice from another country. Do we have to pay?Tax assessments, disputes & managementUrgent We sell online to customers abroad. Do we have to register for their VAT or GST?Tax assessments, disputes & managementUrgent Tax was deducted abroad and again at home. Can we get it back?Payments, FX, digital assets & treasuryUrgent The tax authority wants our transfer pricing documentation. We don't have any.International tax planning & transfer pricingWhat tax filings do we have to make in each country, and when?Tax assessments, disputes & managementHow should we price and invoice customers abroad so we actually get paid?Contracts, commercial disputes & collectionsAt what point do our sales abroad mean we need a local company?International tax planning & transfer pricingShould we reorganise how our regional business is run?International tax planning & transfer pricingCan we centralise finance, HR or IT in one country?International tax planning & transfer pricingHow do we move cash between our companies in different countries?Payments, FX, digital assets & treasury
WONE Global Intelligence
Ask about tax & international structuring in Switzerland
Ask in your own words. Answers come from WONE Global's checked records, with every source shown, and end with the named Partner who can act. Go deeper on any point, or build a decision file.
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