Tax news
Switzerland: confiscatory federal inheritance tax initiative overwhelmingly rejected by Swiss voters
December 2025 – Download File
Swiss Lump-sum tax regime vs. Italian flat tax as from 2026
November 2025 – Downoad File
Relevant tax reform of Swiss residential property
October 2025 – Download File
Implementation of a Swiss federal register of entities and their beneficial owners
June 2025 – Download File
Location Switzerland and Canton Ticino
Relocation to Switzerland, Canton Ticino for EU/EFTA citizens
February 2026 – Download File
Relocation to Switzerland, Canton Ticino for non-EU/EFTA citizens
February 2026 – Download File
Exhaustive summary relocation to Switzerland and Ticino
February 2026 – Download File
Ordinary taxation of individuals
February 2026 – Download File
Lump sum taxation
February 2026 – Download File
Legal and fiscal aspects of setting up business in Canton Ticino
February 2026 – Download File
Factsheets
Exchange of tax relevant information between Switzerland and the United States, also automatic as per FATCA Model 1
February 2026 – Download File
Voluntary (fiscal) disclosure of owned properties in UE member states and financial assets held in the USA
February 2026 – Download File
Succession planning: the exposure to US federal estate tax for Swiss tax resident individuals (non-residents, not citizens of the United States)
February 2026 – Download File
Swiss cantonal inheritance and donation taxes: tax risks in the case of transversals donations in the division of an estate
February 2026 – Download File
Swiss properties: possible consequences when leaving Switzerland
February 2026 – Download File
Swiss properties owned by foreigners, not tax resident in Switzerland: directive on the use of holiday properties
February 2026 – Download File
Executive summary on acquisition and use of real estate properties
February 2026 – Download File
Traps of the remuneration of the employee/director having an interest as shareholder in the same company: salary vs dividend
February 2026 – Download File
Works of art held by Swiss Collectors: some important fiscal aspects
February 2026 – Download File