International tax

ServicesTax

International tax

In operating in the global economy, businesses and their owners require and choose to make investments in international markets that provide the optimum return. Informed and practical tax advice influences these critical investments and maximises financial returns.

Whether you are an international business making direct inward investment into Switzerland or a Swiss company looking to expand into international markets, Forvis Mazars tax advisors have a long tradition and the requisite experience in assisting companies with setting up international operations both in Switzerland and abroad.

Forvis Mazars Group operates in over 100 countries and provides international tax advice on a variety of tax issues to multinational businesses through our vast global network of tax experts. We advise our clients on where intellectual property should be located and how the global supply chains should be configured in order to mitigate the overall effective tax rate.

Our services include:

  • Advice on cross-border tax structuring, planning, reporting and risk management
  • Advice on cross-border mergers and acquisitions
  • Identifying the most tax-efficient way to structure your businesses in Switzerland and abroad
  • Structuring the funding of your overseas business considering the various domestic tax laws
  • Advice on the international financing and structuring of the operations globally
  • Advice on transfer pricing policy and TP documentation requirements at country level 
  • Foreign tax credit advice and planning to minimise withholding tax burden
  • Management of the effective tax rate at group level
  • Assistance and global coordination regarding tax compliance and tax obligations of the group entities
  • Assistance on tax reporting and tax risk assessment regarding the group financial statements

Introduction of the IIR in Switzerland

In early September 2024, the Swiss Federal Council announced the introduction of the IIR International Supplementary Tax (IIR) as of 1 January 2025. The IIR will complement the Swiss Qualified Domestic Minimum Top-Up Tax (QDMTT) which has been in force since 1 January 2024, while the second international supplementary tax, the Undertaxed Payments Rule (UTPR), will be postponed until further notice.

Read more

Pillar 2 GloBE

More than 140 jurisdictions have now signed up in principle to the global minimum tax framework, representing a ground-breaking plan to update key elements of the international tax system, which is no longer fit for purpose in a global and digitalised economy.

Read more
Tax-incentives-1600x500.jpg

Switzerland, an attractive business hub for R&D

Choosing a business location involves many considerations, with tax being only one of them. Nevertheless, tax is a consideration. Switzerland attracts research and innovation and maintains the high ground when it comes to attracting talents and capital.

Read more

Tax control framework

Companies face an increasingly complex tax and legal environment, at both the national and international level. Transparency and documentation obligations are continually evolving and there are ongoing challenges around digitalisation to deal with.

Read more

Want to know more?