Brief Swiss and cross-border advisory notes for international entrepreneurs, investors and families.
TCC Insights provides concise perspectives on selected Swiss and international tax, relocation, corporate and fiduciary topics. These notes are designed for preliminary orientation and do not replace tailored professional advice.
Select the insight most relevant to your situation.
Residence, permits and tax positioning.
Swiss alternatives for mobile individuals.
Documentation, treaty relief and compliance.
Effective management, governance and substance.
Tax, succession and compliance issues in cross-border trust structures.
Foreign buyers, authorisation rules and the proposed tightening of Swiss real estate restrictions.
Exchange of information, treaty position and cross-border compliance.
AML, custody, blockchain services and regulatory expectations.
From 1 October 2026, new Swiss transparency rules introduce a federal beneficial ownership register. Companies should review ownership chains, control rights, internal records and reporting responsibilities before the new regime becomes operational.
The revised Anti-Money Laundering Act enters into force on 1 October 2026 and extends diligence requirements to certain high-risk advisory activities. FINMA is also aligning its ordinance with the new framework and FATF expectations.
A new federal act enters into force on 1 January 2027, creating the legal basis for automatic salary-data exchange under Switzerland's agreements with Italy and France. Employers should align payroll and cross-border worker data.
Swiss voters approved individual taxation on 8 March 2026. The reform will move married couples from joint to separate taxation and changes the way income, assets and child deductions are allocated.
The 2025 vote triggered a fundamental shift in Swiss homeownership taxation: imputed rental value will be abolished, while deductions for mortgage interest and maintenance will be restricted. Entry into force still requires implementation work.
Switzerland is reviewing its minimum-tax ordinance after new OECD administrative guidance. The consultation reflects a deliberate timing choice for parts of the guidance while maintaining the 15% minimum-tax framework for large groups.
The OECD's January 2026 Side-by-Side package adds simplifications, extends the Transitional CbCR Safe Harbour by one year and introduces new safe-harbour concepts. Multinationals should reassess eligibility rather than reuse prior-year assumptions.
The Federal Council adopted its dispatch on the amended Switzerland-EU AEOI agreement in June 2026. The protocol aligns the agreement with the revised OECD standard and adds assistance for recovery of VAT claims.
Switzerland will not apply CARF duties in 2026. The federal framework is approved, but partner-state activation remains under parliamentary consideration, so implementation cannot begin before 1 January 2027 at the earliest.
DAC8 applies from 1 January 2026. Crypto-asset service providers must collect information on reportable transactions of EU-resident users during 2026, with the first reporting cycle due in 2027.
The Berne Financial Services Agreement entered into force on 1 January 2026, creating mutual recognition in selected financial-services segments between Switzerland and the United Kingdom and facilitating cross-border market access.
The amending protocol to the Switzerland-UAE double tax agreement is in force, with most changes applying from 1 January 2026. It adds treaty anti-abuse and updated mutual-agreement provisions.
The Switzerland-Jordan double tax agreement entered into force in December 2025, with most provisions applying from 1 January 2026. It expands Switzerland's treaty network in the Middle East and incorporates BEPS anti-abuse standards.
On 2 September 2026, the Federal Council adopted the dispatch on a new Switzerland-Saudi Arabia investment protection agreement. The treaty is designed to restore protection after termination of the previous agreement.
Switzerland expanded its Russia and Belarus sanctions lists in May 2026, adopting listings linked to the EU's 20th sanctions package. Cross-border groups should keep screening and beneficial-ownership controls dynamic.
The Federal Council opened consultation in April 2026 on a new Sustainable Corporate Management Act aimed at strengthening human-rights and environmental duties for large companies while limiting burdens on SMEs.
For tax year 2026, federal direct-tax parameters were adjusted for 0.1% inflation to offset fiscal drag. The changes will first affect the tax returns filed in 2027 for 2026.
From 1 January 2026, the general late-payment and refund interest rate for federal taxes, duties and penalties is 4.0%, down from 4.5%. Voluntary advance payments of federal direct tax receive 0% interest.
The FTA has published the 2026 wage-withholding tariff files for all Swiss cantons, including Ticino. Employers should ensure payroll engines, employee master data and tariff codes are aligned with the current files.
The EU is actively implementing the VAT in the Digital Age package. Revised OSS/IOSS guidance was issued in July 2026, ahead of changes applying from 1 January 2027 and broader reforms through 2030 and 2035.
Tax, treaty and substance considerations before establishing an international holding structure in Switzerland.
A technical comparison of Swiss expenditure-based taxation and the Italian Article 24-bis regime for internationally mobile private clients.
Residence, Swiss source taxation, Article 17 treaty allocation and the commercial exploitation of an athlete's name and image.
Regulatory perimeter under FinIA, ownership vehicles, substance, transparency and cross-border succession for international families.
Law in force, the preliminary draft of 15 April 2026, the consultation record and the parliamentary track for foreign real estate acquisition.
COM(2026) 599 final, the data layer of Regulation (EU) 2024/1028, the proposed housing-stress thresholds and what they mean for owners and investors.