Relocation to Switzerland – The Evolving Tax Framework

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For decades, Switzerland has attracted companies and high-net-worth individuals from all over the world. In an era of global uncertainty, increasing mobility, and fundamental upheavals in international tax law, the question of what makes Switzerland an attractive location—and how this appeal can be maintained—has taken center stage in the tax policy debate.

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Citation: Fabienne Limacher, Kathrin Egli Arginelli, Luzius Cavelti, Relocation to Switzerland – The Evolving Tax Framework, in zsis) , A0, N [...] (publ.zsis.ch/A0-2026)

Thomas Hug assesses the future of fiscal incentives as a tool for promoting business location. The OECD minimum tax fundamentally changes the rules of the game. Low tax rates and traditional incentives now have only a limited effect on large corporate groups. This article shows how Switzerland could redesign its incentive sys

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