International tax law

International tax law

Tax law does not stop at the national borders and follows you and your activities into other countries. The respective applicable national tax law must always be observed and coordinated with the tax law in Switzerland, whether you are buying a property in Spain, opening a branch office in Germany or founding a company in France. International tax law forms the bridge between foreign and Swiss tax law and aims to avoid double taxation. Such double taxation conflicts can occur on all levels and in any circumstances. Our experts can provide you with optimal advice here in cooperation with our UHY network.

What is international tax law?

International tax law is part of the tax law of Switzerland and deals with cross-border issues. The actual core of international tax law are the double taxation agreements (DTA) which are mainly oriented according to the OECD model agreement. The double taxation agreements are contracts under international law between two states and regulate how double taxation can be avoided in cross-border situations. Over the last few years, control against tax evasion as well as intergovernmental administrative assistance have become increasingly important.

International tax law is subject to constant change and is currently undergoing major changes. The new reporting obligations as well as the global harmonisation efforts of the tax laws present major challenges for multinational companies. Private persons as well as multinationally oriented companies have to be aware of international conditions and align themselves accordingly.

Balmer-Etienne and the global UHY network in more than 100 countries is always happy to assist you.

Balmer-Etienne services in international tax law

• Advice on choice of location/arrival/departure

• Clarification regarding tax rules (including permanent establishments) and options for optimisation abroad (with partners from the international network) and in Switzerland

• Tax-optimised structuring of your business activities, taking into account the country-specific, organisational and legal framework conditions

• Tax analysis of group transactions (transfer prices)

• Planning of cross-border acquisitions and restructuring

• International staff mobility

• Avoidance of cases of double taxation by applying the double taxation agreement

• Swiss tax declarations for multinational groups of companie