Swiss and international tax law
Swiss tax law
For individuals, Swiss tax law mainly concerns income and wealth tax at federal or cantonal level, property gains tax and inheritance and gift tax.
DGM assists and advises its clients in these areas, for example on issues relating to the taxation of the deemed rental value, income from participations in unlisted companies or tax planning. If necessary, our lawyers also advise and assist their clients with regard to non-punishable voluntary disclosures (tax amnesties), the application of tax shields (maximum tax charges; confiscatory taxation), applications for lump-sum taxation (taxation according to expenditure) and applications for advance rulings in tax matters (tax rulings; applications for approvals).
We offer our commercial clients advice and assistance, mainly in relation to income and capital tax, as well as value added tax (VAT). DGM advises and assists its clients in the event of disputes, particularly in relation to the status of holding companies, planning the establishment or development of activities in Switzerland, including by means of subsidiaries, branches, independent companies or other forms of collaboration, transfer pricing and intra-group services, tax exemptions or incentive measures.
International tax law
International tax law is essentially concerned with the rules laid down by international conventions or domestic law in relation to the allocation of the right to tax taxpayers’ income or assets in a cross-border situation.
DGM advises and assists its clients in international tax planning, in relation to the rules prohibiting international double taxation, and in relation to international assistance procedures in tax matters (International exchange of tax-related information).
Our services are aimed at companies wishing to develop new activities in Switzerland from abroad, companies wishing to extend their activities from Switzerland to other countries, people working in a country other than their country of residence, people living abroad and holding assets in Switzerland, such as real estate or bank accounts, as well as Swiss residents holding assets or property in foreign countries.
Swiss tax law
For individuals, Swiss tax law mainly concerns income and wealth tax at federal or cantonal level, property gains tax and inheritance and gift tax.
DGM assists and advises its clients in these areas, for example on issues relating to the taxation of the deemed rental value, income from participations in unlisted companies or tax planning. If necessary, our lawyers also advise and assist their clients with regard to non-punishable voluntary disclosures (tax amnesties), the application of tax shields (maximum tax charges; confiscatory taxation), applications for lump-sum taxation (taxation according to expenditure) and applications for advance rulings in tax matters (tax rulings; applications for approvals).
We offer our commercial clients advice and assistance, mainly in relation to income and capital tax, as well as value added tax (VAT). DGM advises and assists its clients in the event of disputes, particularly in relation to the status of holding companies, planning the establishment or development of activities in Switzerland, including by means of subsidiaries, branches, independent companies or other forms of collaboration, transfer pricing and intra-group services, tax exemptions or incentive measures.
International tax law
International tax law is essentially concerned with the rules laid down by international conventions or domestic law in relation to the allocation of the right to tax taxpayers’ income or assets in a cross-border situation.
DGM advises and assists its clients in international tax planning, in relation to the rules prohibiting international double taxation, and in relation to international assistance procedures in tax matters (International exchange of tax-related information).
Our services are aimed at companies wishing to develop new activities in Switzerland from abroad, companies wishing to extend their activities from Switzerland to other countries, people working in a country other than their country of residence, people living abroad and holding assets in Switzerland, such as real estate or bank accounts, as well as Swiss residents holding assets or property in foreign countries.