Every Swiss taxpayer may request that his/her relevant tax authority validate the tax implications of a future financial transaction: this is referred to as a ‘tax ruling’.

Tax ruling: how does it work?

To submit a tax ruling request, the taxpayer must transmit all of the relevant facts by addressing a written request to his/her tax authority, in which all details of the future financial transaction are described, requesting that the authority accept the ensuing tax implications.

Upon receiving this request, the tax authority may:

  • Accept the tax ruling: in this case, the administration may not revoke its notice if the tax treatment outlined in the request is strictly identical to that which is carried out.
  • Conditionally accept the ruling: the taxpayer must respect the conditions communicated by the tax authority for the tax ruling to be validated.
  • Refuse the tax ruling request: the taxpayer may still re-evaluate the tax consequences of his/her transaction and re- submit the request to the tax authority.

Certain financial transactions may be very complicated and represent the basis of complex tax calculations. Our team of legal and tax advisors will provide you with support and a personalised solution designed to suit your project. Contact us by email or on +41 22 906 11 77.

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