International Tax Planning for Swiss Businesses

Strategic International Tax Planning in a Changing Global Landscape

For Swiss businesses operating across borders, effective international tax planning has become increasingly complex yet critically important. As global tax regulations evolve and tax authorities enhance their cooperation, companies need sophisticated strategies that balance compliance with optimization.

Key Considerations for International Tax Planning

Substance and Business Purpose: Ensure that international structures reflect genuine business activities and economic substance rather than being driven solely by tax considerations.

Transfer Pricing Alignment: Develop robust transfer pricing policies that align with business operations and can withstand scrutiny from multiple tax authorities.

Treaty Network Optimization: Leverage Switzerland's extensive tax treaty network to minimize double taxation while ensuring compliance with anti-abuse provisions.

Permanent Establishment Management: Carefully manage activities that could create taxable presence in foreign jurisdictions, especially with remote work and digital business models.

The Evolving Global Tax Landscape

OECD Two-Pillar Solution: Global minimum tax and new profit allocation rules are reshaping multinational taxation.

Enhanced Transparency: Automatic information exchange, country-by-country reporting, and beneficial ownership registers have increased scrutiny.

Digital Economy Taxation: New tax approaches for digital services and online activities are emerging worldwide.

Switzerland’s Unique Position

Competitive Tax Rates: Switzerland maintains attractive tax rates and offers special regimes for specific activities.

Extensive Treaty Network: Helps prevent double taxation and supports predictable cross-border taxation.

Stability and Predictability: The system provides strong legal certainty and cooperative tax administration.

SSDG’s Approach to International Tax Planning

Compliant and Sustainable: Strategies designed to endure regulatory scrutiny.

Business-Aligned: Tax planning integrated with operational goals.

Forward-Looking: Anticipating global tax developments to maintain optimal positioning.

By adopting a strategic and compliance-focused approach, Swiss businesses can better navigate international tax complexity, manage risks, and optimize their global tax position. SSDG’s tax advisors provide deep technical expertise paired with practical business insights to develop effective international tax strategies.