FOB & PW Update – Swiss Lump-Sum Taxation
This update contains general information with regard to various topics that may be of interest for Swiss and foreign high-net-worth individuals and/or family owned businesses.
In the overview below we discuss the general principles and developments of the Swiss lump-sum taxation regime (Pauschalbesteuerung), including social security aspects.
For individual, case related information and enquiries please contact one of our tax and legal specialists from the Swiss FOB & PW team.
Anaïs NäscherAssociate Attorney at law, Tax adviser
Anaïs Naescher, attorney at law and tax adviser, is an associate of our Zurich office. She focuses on Swiss and international taxation, in particular for (ultra) high net worth individuals, executives and entrepreneurs, and family offices.T: +41 43 434 67 20 M: +41 79 596 26 27 E: email@example.com
Beat BaumgartnerPartner Attorney at law, Swiss certified tax expert
Beat Baumgartner, attorney at law and Swiss certified tax expert, is a partner in our Zurich office. He focuses on Swiss and international taxation, M&A, financing and capital market transactions.T: +41 43 434 67 10 M: +41 79 930 63 52 E: firstname.lastname@example.org