Tax Planning

Patent box to enhance Switzerland's tax attractiveness

Bucher Tax AG, taxes, Switzerland, Lucerne, Zug, international, BEPS, OECD, STAF, Steuervorlage 17, patents, swiss electorate, tax reform, tax advisor, tax consultant, corporate taxes, privat individuals, companies, establishments, tax planning, relocatio

Many Swiss and foreign multinational corporations with a strong business presence in Switzerland are

affected by the changes in the Swiss tax system brought about by the new federal law on tax reform and AHV financing. An important part of this are the

provisions for the introduction of a patent box, which is intended to maintain and strengthen the attractiveness of Switzerland as a tax location.

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What is a tax ruling - and are agreements with the tax authorities per se of the devil?

Bucher Tax AG, taxes, Switerland, Lucerne, Zug, international, national, tax planning, tax expert, tax consultancy, business relocation, establishments, tax ruling, agreement tax authorities, tax advisor, location consultancy, tax declaration


Almost every economic decision taken by a private individual or a company has tax implications. On the other hand, tax legislation does not provide regulations for individual situations. Tax law is designed to be open and flexible so that it can be applied to as many economic situations as possible.

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Is it worthwhile for young people to pay into a social security pillar 3a?

Bucher Tax AG, taxes, Switzerland, Lucerne, Zug, tax planning, tax consultancy, tax advisor, social security, pillar 3a, private individuals, tax declaration, federal tax, cantonal and municipal tax, advanced trainings, self-employed, tax consulting, tax

From the age of 18, you become subject to the old-age and survivors’ insurance (OASI/AHV) in Switzerland. Many are unaware that this is also the time from which you can start paying into the pillar 3a.

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Tax burden in Switzerland 2018: international comparison

On 25 January 2019, the Federal Tax Administration (FTA) published the annual statistical comparison «Tax burden 2018: international comparison. Tax rates and tax/GDP ratios in different OECD-countries».

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The abolition of the imputed rental value on the verge of a breakthrough

The abolition of the imputed rental value - an old topic is suddenly on everyone's mind again. For years, this idea has occupied the tax policy discussion without having achieved any real progress. The chance that this relic from the Second World War will be abolished is within reach. In the following we show you the development and implications of this system change.

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Tax burden in Switzerland 2017

The Swiss Federal Tax Administration (FTA) has

calculated and announced the tax burden in the cantons and municipalities for 2017.

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In the event of divorce or separation, it is worth considering the tax consequences early on

Bucher Tax AG, taxes, Switzerland, national taxes, income tax, private individuals, divorce, tax advise, tax consultant, federal court decision, marriage, separation, federal tax, tax declaration, tax return

The divorce or separation of couples is an emotional and tense issue. Conflicts and disagreements are constant companions, be it with regard to custody, alimony payments for children or the distribution of common assets. However, the tax consequences of a divorce should not be neglected either and addressed as early as possible.

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Tax burden in Switzerland 2017: international comparison

On 19 January 2018, the Federal Tax Administration (FTA) published the annual statistical comparison «Tax burden 2017: international comparison. Tax rates and tax/GDP ratios in different OECD-countries».

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What you can expect from your tax consultant - and what not

If asked spontaneously, most people will probably answer the question of what they expect from a tax consultant somewhere along the line of: «That he/she helps me to pay as little tax as possible.» The answer is understandable and logical as well, one would think. But is it also right, or is there more to tax consultancy?

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Tax consultancy in the crossfire of criticism

In recent years, tax issues have made it to the front page of the media all over the world. At the same time, after decades of unagitated existence, the profession of tax consultant has come more and more into the focus of public attention. 

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Corporate tax planning undergoing change

Within the framework the economy's globalisation, the number and the importance of internationally active companies has risen significantly over the last decades. This development will increase further in the coming years. Beside large companies, SMEs are increasingly becoming active internationally.

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How do I avoid flying blind in tax matters

When questioning financial officers in the corporations about the most major risks and changes in the finance sector, the topic "tax" has gained more and more importance throughout the last few years and now occupies a top spot and the risk scale.

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"Lump-Sum Taxation" vs "Resident but Non-Domiciled"

A comparison of Switzerland's Lump-sum Taxation for Individuals and Great Britain's  «Resident but Non-Domiciled».

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