Tax rates and treaties
The ICAEW Library subscribes to IBFD, a specialist cross-border tax database. It provides current and historic tax rates, detailed tax guides, and tax treaties for hundreds of jurisdictions around the world.
Treaties
Full text of tax treaties between Switzerland and other territories. Includes information on each treaty’s status, signed date, effective date, and in force date.
Switzerland – Country Key Features
Tables (per individual Canton) summarising direct taxation of companies and individuals, VAT or GST, and other taxes.
Switzerland – Treaty Withholding Rates Table
Table showing maximum tax rates on dividends, interest, and royalties under the treaties in force.
Tax Treaty Case Law
Collection of tax treaty legal cases with key facts, summaries, and court decisions.
Contact the Library enquiry team on +44 (0)20 7920 8620 or email library@icaew.com to request documents or get help with research. The service is free for ICAEW members, ACA students and other permitted users.
Tax guides
The ICAEW Library subscribes to IBFD, a specialist cross-border tax database. It provides current and historic tax rates, detailed tax guides, and tax treaties for hundreds of jurisdictions around the world.
Switzerland – Corporate Taxation
Guide covering corporate income tax, taxes on payroll, taxes on capital, shareholders and directors, international and non-resident companies, group taxation, restructuring and liquidation, anti-avoidance, special activities and entities, and value added tax.
Switzerland – Individual Taxation
Guide covering income tax (including employment, investment, and capital gains), social security contributions, taxes on capital, inheritance and gift taxes, value added tax, and taxation of resident, expatriate and non-resident individuals.
Contact the Library enquiry team on +44 (0)20 7920 8620 or email library@icaew.com to request documents or get help with research. The service is free for ICAEW members, ACA students and other permitted users.
Tax news and developments
A selection of articles reporting on tax news and developments are available from the Business Source Corporate Plus database.
Exclusive
Swiss forfait taxation: enduring appeal of a regime to Charlie Chaplin's taste
Exclusive
Switzerland votes for tax rate hike for large multinationals
Exclusive
Pre-qualification and categorisation of block rewards of cryptocurrency consensus mechanisms in Swiss tax law
Exclusive
The Swiss 'push' to implement the global minimum tax
Exclusive
Time of the essence – ITR's Switzerland Guide 2023 launched
Exclusive
Swiss administrative assistance in tax matters increasingly affecting companies
Exclusive
Swiss taxation of cross-border commuters working from home abroad
Exclusive
Thorny questions in the transfer of branches in Switzerland
The ICAEW Library & Information Service provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.
Exclusive
Global individual tax handbook 2023
Surveys 101 different tax systems from around the world.
Exclusive
European tax handbook 2023
Covers surveys of the tax systems of 49 countries and jurisdictions.
Exclusive
Global corporate tax handbook 2023
Surveys 101 different tax systems from around the world.
Exclusive
Taxation of companies in distress — Switzerland
A chapter examining the tax treatment of companies in economic and financial distress in Switzerland. Covers topics including the impairment of loans and other commercial receivables, corporate treatment of losses, capital injections, tax deferrals, and liability to pay taxes.
Exclusive
Mandatory disclosure rules in Switzerland
A chapter examining the mandatory disclosure rules which apply in Switzerland, covering: objectives, reportable arrangements, reportable persons, when to report, consequences of (non-)reporting, interaction with other domestic rules, fundamental rights, and the future outlook.
Exclusive
Tax treaty case law around the globe 2019
This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 41 most important tax treaty cases which were decided around the world in 2018.
Bloomsbury Accounting and Tax Service
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Accounting and Tax Service.
Disclaimer
ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.