Tax and Legal
May 13, 2025 |
David Merz
Business owners in Switzerland need to understand the administrative requirements and legal implications of changing their company’s domicile address. Whether relocating within the same municipality, to a different municipality in the same canton, or across cantonal borders, businesses must ensure that their new address is properly registered with the commercial register.
The complexity of the process depends on the type of business entity and the extent of the domicile change. Some changes require only a simple address update, while others involve amendments to the Articles of Association, notary certification, and re-registration in a new canton. This guide provides a step-by-step breakdown of the different scenarios and requirements involved in changing a company’s domicile address.
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April 29, 2025 |
David Merz
In our earlier article, we explored the important topic of choosing the right occupational pension fund (BVG) for your company In this article, we will expand on one critical aspect of occupational pensions for smaller companies—especially SMEs—that do not have their own pension fund: should they opt for a full insurance model or a semi-autonomous solution?
Each model has its own advantages and trade-offs in terms of security, return potential, administrative requirements, and risk distribution. We explore both approaches in detail to help you make an informed decision that aligns with your company’s risk tolerance, financial goals, and long-term planning.
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April 22, 2025 |
David Merz
Planning for retirement within Switzerland’s occupational pension system (BVG) can be limiting for high earners. While the system effectively provides security for most employees, those with higher incomes often face capped returns and restricted investment choices. However, 1e pension plans offer a powerful alternative, providing greater flexibility and control over non-mandatory pension contributions.
In this article, we break down the structure of Switzerland’s 2nd pillar pension system, explain how 1e plans differ from traditional schemes, and highlight their advantages for both individuals and employers.
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April 18, 2025 |
David Merz
Self-employed individuals in Switzerland have more flexibility when it comes to pension planning. This can present both opportunities and challenges, because unlike employees who are automatically enrolled in occupational pension schemes, the self-employed must proactively manage their social security and retirement savings. In this blog, we explore the pension and social security solutions available to the self-employed, offering guidance on legal obligations, voluntary pension schemes, and strategic financial planning.
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April 16, 2025 |
David Merz
Occupational pension funds are a critical component of financial security for employees in Switzerland. For businesses who are subject to occupational pension fund obligations, selecting the right fund is not only about fulfilling their legal requirements. It is also an important decision that can impact employee satisfaction, long-term retention, and financial planning.
In this article, we explore the various types of pension funds available to Swiss companies, the benefits and challenges of different solutions, and how businesses can better navigate the process of selecting and managing their pension schemes.
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February 5, 2025 |
Marco Schoch
Swiss companies pay varying corporate tax rates depending on their canton of residence. These include profit tax on earnings and capital tax on equity. These taxes are levied at federal, cantonal, and municipal levels. As a result, there is significant tax competition between the country's 26 cantons, with profit tax rates in cantonal capitals ranging from 11.85% to 20.54% in 2025.
In this article, we examine the most tax-efficient Swiss cantons for businesses in 2025, compare profit and capital tax rates across all regions, and explain how strategic location choice can substantially reduce your company's overall tax burden.
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January 21, 2025 |
David Merz
The newly enacted 2025 Pillar 3a purchase rules mark a significant shift in Switzerland’s retirement savings landscape, allowing employees to fill contribution gaps and enhance their financial security. While these changes offer new opportunities for tax savings and flexibility, they come with limitations and administrative challenges. This article explores the new provisions, their implications for taxpayers, and how they compare to the original Ettlin Motion, providing insights for effective retirement planning.
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January 20, 2025 |
David Merz
On 1st January 2025, significant changes to the Value Added Tax (VAT) laws were implemented in Switzerland. The partial revision of the VAT Act (MWSTG) represents a significant step toward modernizing the country’s tax framework in a rapidly digitalizing world. The changes primarily address the growing prominence of e-commerce platforms but also includes broader updates aimed at simplifying processes, increasing transparency, and closing gaps in compliance. This article explores the key changes to Swiss VAT, their implications for businesses, and practical steps for navigating the new rules effectively.
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January 17, 2025 |
David Merz
Switzerland is an attractive jurisdiction for foreign entrepreneurs looking to establish a company. With its strategic location in the heart of Europe, excellent economy and infrastructure, and highly skilled workforce, Switzerland offers numerous opportunities for foreign investors. In this article, we will explore the process and requirements for setting up a company in Switzerland as a foreigner, along with some important factors to consider while doing so.
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