Taxes are an operating expense for businesses like any other. When it is not possible to reduce them, it is often possible to defer them!
Taxation is a central aspect of managing any business in Switzerland. Between income tax, capital tax, withholding tax, VAT, and stamp duty on issuance and trading, it is crucial for managers (and indirectly shareholders) to understand these mechanisms in order to increase profits, investment and innovation capacity, and ensure the sustainability and competitiveness of their company.
The Geneva-based law firm PANCHAUD Tax & Legal SA provides support to companies of all sizes headquartered abroad,
in Switzerland, particularly in Geneva, whether they are SMEs, startups, family-owned businesses, or multinational corporations, on all matters related to their taxation,
by providing advice, optimization services, and assistance in the event of tax disputes.
Comprehensive expertise in corporate taxation
The taxation of corporations (in particular public limited companies (SA) or limited liability companies (Sàrl)) encompasses all tax obligations imposed on companies. It covers in particular:
The law firm PANCHAUD Tax & Legal SA offers a personalized analysis of each company's tax situation in order to reduce the risk of tax reassessments through accurate tax returns, optimize or simply defer tax liabilities in accordance with Swiss law.
Corporate income and capital tax
A good tax strategy can reduce or simply defer the tax burden over time. Tax deferrals are generally beneficial for companies, as they allow them to conserve cash and, in particular, invest in the growth of the business!
The law firm PANCHAUD Tax & Legal SA assists companies in particular with:
Withholding tax
Withholding tax is a major tax issue for companies, both in terms of cash flow and compliance. Incorrect classification of a cash flow, concealed distribution of profits, or insufficient documentation can lead to significant financial consequences and complex proceedings with the Federal Tax Administration.
Our firm assists legal entities at every stage of the withholding tax process, combining cutting-edge legal expertise, strategic vision, and in-depth knowledge of administrative and case law practices.
To this end, we assist our clients in analyzing and structuring their transactions in order to prevent risks related to withholding tax, particularly with regard to:
Stamp duty on issuance and trading
Stamp duty on issuance ("SDI") and stamp duty on trading ("SDT") are specific taxes that may have an impact on financing, restructuring, and securities transactions. As formal taxes ("form over substance"), their application is based on strict criteria, such as the legal classification of transactions, the nature of the instruments involved, and the legal status of the parties to the transaction.
Our firm assists legal entities in analyzing and structuring their transactions in order to anticipate and control the consequences in terms of DTE and DTN, particularly in the context of capital increases, contributions, intra-group reorganizations, and transactions involving Swiss or foreign securities.
Value added tax (VAT)
Value added tax is a complex and highly technical area with direct implications for the day-to-day operations of businesses. Our firm advises and assists companies in analyzing their VAT obligations, both nationally and internationally, to ensure compliance with current regulations and reduce their tax burden where possible.
We provide assistance in areas such as the classification of services and deliveries, determining the place of taxation, managing input tax deduction rights, and issues related to exemptions, applicable rates, and cross-border transactions. We also assist our clients during VAT audits, tax reassessment procedures, and disputes with the tax authorities, favoring a pragmatic approach focused on the continuity and security of the company's activities.
International taxation and double taxation
Double taxation agreements (DTAs) play a central role in cross-border matters, particularly for companies operating internationally. These agreements aim to coordinate the various applicable national tax laws in order to avoid situations of double taxation. These are situations in which the taxpayer is, as the name suggests, taxed twice. Our firm assists legal entities in analyzing and applying DTAs in order to reduce or eliminate double taxation in cross-border situations, particularly with regard to dividends, interest, and royalties.
We assist our clients in determining the applicable conventional rate, verifying material and formal conditions (beneficial ownership status, economic substance, deadlines, and documentation), and preparing and following up on requests for tax relief or refunds with the relevant authorities.
Restructuring (mergers, demergers, transformations, transfers of assets, etc.)
We also advise companies on restructuring. We are involved in mergers (horizontal, vertical, with or without cash compensation), demergers (horizontal or vertical), transformations, spin-offs, group reorganizations, and intra-group restructuring, etc., ensuring compliance with the conditions set out in the Federal Tax Act and tax circulars (in particular Circular 5a of February 1, 2022 on restructuring).
Our expertise enables us to plan restructurings without immediate taxation of hidden reserves, while ensuring tax compliance and maintaining good relations with the tax authorities (tax rulings).
Compliance
Our law firm assists legal entities in establishing and monitoring their tax compliance in Switzerland, ensuring compliance with Swiss tax law and applicable regulatory standards. We provide services in areas such as tax returns, transfer pricing, tax documentation, withholding taxes, VAT, and tax risk prevention and management. Our approach aims to ensure corporate compliance, anticipate tax authority audits, and reduce the risk of litigation at both the cantonal and federal levels.
The law firm PANCHAUD Tax & Legal SA assists its clients, in particular with regard to
Negotiating with tax authorities (ruling)
Aware of the economic and operational constraints faced by companies, we favor tailor-made solutions adapted to the size, activity, and structure of each client. Our approach is based on legal certainty, tax predictability, and proactive risk management. When necessary or appropriate, we approach the tax authorities on behalf of our clients in the context of advance rulings.
Tax proceedings and tax litigation
In the event of an audit, tax reassessment, or dispute with the tax authorities, we defend our clients' interests at every stage of the proceedings, both administratively and judicially. Our goal is to limit financial risks and provide pragmatic and effective solutions. Where possible, we favor a proactive approach, prior to any audit, through discussions and pre-ruling agreements with the tax authorities.
Why choose PANCHAUD Tax & Legal SA law firm in Geneva?
When you engage the services of PANCHAUD Tax & Legal SA for corporate taxation, you benefit from:
Whether your company is an SME, a family business, a start-up, or an international group, PANCHAUD Tax & Legal SA provides you with the solutions you need to manage your tax obligations and optimize your results.