Enter your Swiss entity details below and receive the top 3 findings from the full ATI intelligence engine — instantly.
Not a generic AI chatbot. Not an enterprise software licence. Regulatory Intelligence 2.0 — source-cited, quarterly-updated Swiss tax intelligence.
Free cantonal rate analysis across all 26 Swiss cantons · OECD Pillar Two GloBE exposure · Transfer pricing risk · CFO-ready memo — results appear immediately, no gate, no waiting.
US-centric AI tax tools are not configured for Swiss regulatory frameworks. Enterprise software solutions cost CHF 15–20K/year per licence with a 6-month implementation. Generic large language models produce unvalidated output that creates legal liability. Swiss CFOs and Treuhänder firms have been systematically underserved.
The difference between Zug (11.9%) and Bern (21.1%) on CHF 1M of taxable income is CHF 92,000/year. Every year. No existing AI tool maps all 26 cantons, their communal surcharges, exemptions, and ruling practices.
Switzerland implemented the 15% Global Minimum Tax in January 2024. QDMTT, IIR, and UTPR rules create new top-up tax obligations for groups with revenue above EUR 750M. Most Swiss entities are unprepared for GloBE computation differences vs. Swiss statutory income.
A wrong tax ruling from a generic AI model doesn't just waste time — it creates professional liability. Tax advice requires multi-path validation, source tracing, and a principled escalation framework. ChatGPT and Claude wrappers have none of these.
Built on ESTV 2024/2025 verified data. Pure client-side computation — no API calls, no waiting, no personal data collected.
All tools run 100% client-side. No personal data collected at this stage. Rates: ESTV 2024/2025 cantonal capital data. Always consult a qualified Treuhänder.
Swiss tax is not one system. It is twenty-six systems, layered across four federal levels, updated quarterly, and connected to 77 international treaty networks. These are the numbers that define the problem — and the opportunity.
Enter your entity profile below and receive the first three findings from the full 15-module ATI intelligence engine — immediately, in this page, before any commitment is required.
Swiss tax complexity affects individuals and businesses very differently. APEX Tax Intelligence is purpose-built to serve four distinct profiles — each with a clear return on the subscription cost.
These are the eight most common scenarios where Swiss tax complexity costs more than it should — legally avoidable, often overlooked, and quantifiable in CHF within 60 seconds. Each has a well-documented parallel in US tax planning that sophisticated advisors have exploited for decades. Switzerland has equivalent mechanisms. Most businesses here have never been shown them.
Swiss professionals can buy into their occupational pension (BVG) up to the actuarially determined maximum — and deduct the full amount from taxable income in the contribution year. For a 50-year-old earning CHF 400K, this can eliminate CHF 120,000–180,000 of taxable income in a single tax year. Our analysis engine calculates your exact maximum BVG Einkauf, optimal canton sequencing, and the net after-tax cost of the contribution. ⚠ Illustrative · based on ESTV published BVG tables and DBG Art. 81
The Swiss IP Box (post-STAF 2020) allows a 90% deduction on qualifying IP income at the cantonal level. Combined with the federal reduced rate and a Zug domicile, effective tax on IP revenue drops from 11.85% to approximately 1.2%. For a software or pharma group licensing CHF 5M of IP royalties through a Swiss entity, the annual saving exceeds CHF 530,000. The analysis maps IP qualification criteria, nexus ratio under OECD Action 5, and the optimal canton. ⚠ Illustrative · based on STAF Art. 24a–24c StHG + cantonal implementing legislation
Instead of receiving a lump sum when selling your business (triggering full income tax in the sale year), structure the proceeds as a seller's annuity — taxed as ordinary income only when received, spread over 5–15 years. Combined with a maximum BVG Einkauf in the year before sale and Säule 3a contributions, the effective tax rate on a CHF 3M business sale can drop from 35–40% to under 18%. Our analysis engine models lump-sum vs. annuity vs. hybrid scenarios with canton-specific income tax rates. ⚠ Illustrative · based on BGer ruling 9C_30/2017 and DBG Art. 16
Swiss shareholders owning ≥10% of a Swiss company qualify for Teilbesteuerungsverfahren: only 50–70% of dividend income is included in taxable income (federal: 50%, cantons vary). Combined with AHV ceiling optimisation, the correct salary/dividend ratio for a GmbH owner in Zug earning CHF 600K/year saves CHF 35,000–80,000 versus an unoptimised wage-only structure. Our analysis engine calculates the exact crossover point by canton, income level, and entity type. ⚠ Illustrative · based on DBG Art. 20 Abs. 1bis and cantonal StHG Art. 7 Abs. 1
When leaving Switzerland, unrealised gains on business assets and qualifying participations (≥5% holdings) trigger immediate exit taxation. For EU/EFTA destinations, Swiss law allows a payment deferral (Aufschub) until actual realisation — effectively a zero-cost loan from the Swiss tax authority. For non-EU/EFTA departures (Dubai, Singapore, US), exit tax is due immediately. The analysis maps your unrealised gain exposure, models asset-liquidation sequencing before departure, and calculates the net present value difference between destinations. ⚠ Illustrative · based on DBG Art. 68 and StHG Art. 23
Switzerland taxes capital gains from private investors at 0% — but classifies frequent crypto traders as professional traders, making all gains fully taxable as income (up to 45% marginal rate in Geneva). ESTV applies a 5-factor test: trading frequency, holding period, total volume, use of leverage, and reinvestment of proceeds. The analysis applies the ESTV circular no. 36 framework to your transaction history and identifies the reclassification risk before it becomes an audit. For Zug Crypto Valley entities: DeFi yield, staking rewards, and mining income have distinct treatment. ⚠ Based on ESTV Kreisschreiben Nr. 36 (2021) and FINMA guidance
Swiss companies employing German, French, and Italian residents face a patchwork of bilateral frontier worker agreements — each with different withholding rates, revision rights, and deduction allowances. German Grenzgänger pay 4.5% CH withholding (DBA-CH-DE Art. 15a); French residents in certain cantons are taxed only in France; Italian Grenzgänger fall under the new 2024 agreement. Most companies apply the wrong rate or fail to advise employees on the revision (Quellensteuerrevision) right — which allows recovery of CHF 5,000–30,000 overpaid per employee. The analysis maps the correct treaty, applicable canton, and revision filing window. ⚠ Based on DBA-CH-DE Art. 15a, DBA-CH-FR, and Italy-CH 2023 agreement
In a share deal, the private Swiss seller pays 0% capital gains tax (private wealth, after 5-year holding) — but the buyer gets no step-up in asset basis (no future depreciation benefit). In an asset deal, the seller pays income tax on the gain — but the buyer gets a full step-up, creating depreciation shields worth CHF 50K–300K in tax savings over 5 years. The optimal structure depends on the seller's marginal rate, the buyer's depreciation capacity, and the acquisition price. The analysis quantifies both sides and identifies the price adjustment range where a deal reconfiguration is mutually beneficial. ⚠ Illustrative · based on DBG Art. 18 (private capital gains) and DBG Art. 62 (depreciation)
Toggle between four tax dimensions: corporate profit tax, individual income tax, annual wealth tax, and inheritance tax. Each view ranks all 26 cantons so you can instantly identify the optimal domicile for your specific profile.
A multi-layer intelligence engine — purpose-built for Swiss and international tax complexity — structures analysis across six specialist domains, then synthesises findings through a validation layer before delivering your CFO memo.
Full DBG/StHG analysis, 26-canton rate comparison, holding privilege qualification, participation exemption on dividend income, and restructuring cost/benefit modelling. Identifies the optimal Swiss domicile for your entity structure.
QDMTT, IIR, and UTPR threshold scope analysis for Swiss entities within MNE groups. EUR 750M revenue threshold detection, transitional safe harbour eligibility assessment, and OECD Pillar Two compliance gap identification.
Arm's length standard analysis, intercompany pricing risk assessment, Swiss APA application drafting, OECD BEPS Action 13 compliance gap mapping, and transfer pricing documentation (TPD) structure for Master File / Local File requirements.
FATCA US person exposure mapping, CRS automatic exchange obligations, Swiss AEOI partner country analysis, Qualified Intermediary (QI) agreement requirements, and beneficial ownership reporting under Swiss law.
Swiss crypto tax treatment for private wealth vs. professional trader classification, DeFi yield/staking income, mining operations, NFT taxation, and cross-border crypto asset reporting. Designed for Zug's Crypto Valley entities.
26-canton inheritance and gift tax analysis (seven cantons have zero inheritance tax on direct descendants), holding structure design for wealth transfer, family foundation setup, life insurance wrapper analysis, and cross-border succession complexity mapping.
Cantonal income tax analysis for natural persons, self-employed professionals, and partnerships. Marginal rate modelling across all 26 cantons, deduction optimisation (professional expenses, pillar 3a, BVG buy-ins), family splitting analysis, and cross-border commuter tax treaty treatment.
26-canton Vermögenssteuer analysis on private portfolios, real estate holdings, and business assets. Includes live tracking of the Swiss Eigenmietwert abolition reform — parliamentary process, cantonal implementation timeline, and transitional deduction modelling for homeowners affected by the proposed change.
MWST registration threshold analysis (CHF 100,000 turnover), input tax deduction optimisation, partial deduction for mixed-use activities, import VAT on cross-border e-commerce, group taxation elections, and ESTV audit risk scoring for digital services and marketplace operators.
Swiss withholding tax (35%) analysis on dividends, interest, and lottery winnings. Refund procedure mapping for Swiss residents and foreign beneficiaries, DTA withholding rate optimisation across 100+ treaty countries, notification procedure (Meldeverfahren) eligibility, and hidden profit distribution risk assessment.
Grundstückgewinnsteuer analysis across all cantons (holding period discounts, reinvestment deductions, private vs. commercial property classification), Liegenschaftssteuer optimisation, cantonal transfer tax and notary fee modelling, and renovation cost deductibility planning for landlords and property investors.
AHV/IV/EO, ALV, UVG, and BVG contribution modelling for Swiss employers. Cross-border employee tax and social security treaty analysis, self-employed contribution optimisation, special situations (Board of Directors fees, bonuses, equity compensation), and SE/OASI compliance gap assessment.
Cantonal tax ruling request drafting (Steuerruling) across all 26 cantons — holding privilege applications, participation exemption confirmations, APAs, VAT rulings, and restructuring confirmations. Includes turnaround time estimates per canton and ESTV federal ruling procedures.
Stamp duty (Stempelabgabe) analysis on securities issuance, securities transfer tax (Umsatzabgabe) on share transactions, capital contribution reserve planning, and Swiss securities dealer classification. Optimisation strategies for holding structures, IPO transactions, and secondary market trading activity.
Swiss tax objection (Einsprache) and appeal procedure guidance across cantonal and federal courts. Penalty mitigation strategies, voluntary disclosure (Selbstanzeige) analysis, statute of limitations mapping, and MAP (Mutual Agreement Procedure) initiation for cross-border double taxation disputes.
Every Swiss CFO and Treuhand partner we've spoken to has the same concern: "What if the analysis gives me a confident wrong answer — and ESTV finds it three years later?" That concern is valid. It's exactly why APEX Tax Intelligence is built with an explicit reliability boundary. Every finding references the specific Swiss law it relies on — DBG article, StHG provision, ESTV circular — by name. When the system determines that a scenario requires cantonal ruling certainty or direct legal judgment, it does not estimate. It stops, marks the boundary clearly, and escalates to a human expert. Because a confident wrong answer in tax creates liability. We would rather tell you what we don't know than give you a wrong answer dressed as certainty.
Fully automated delivery. All 15 sub-agents return consistent findings. Sources verified. PDF memo delivered immediately. Covers: canton comparison, standard holding privilege, IP Box qualification, MWST threshold, Säule 3a / BVG deduction sizing.
Analysis is flagged for partner review before delivery. Covers: cantonal ruling advance certainty, complex M&A structures, cross-border FATCA scenarios, Pillar Two GloBE computation differences. Response within 24h for Enterprise subscribers.
Direct engagement required. Our team prepares the full technical briefing package; a human tax partner leads the engagement from this point. Covers: exit tax planning for complex holdings, contested cantonal rulings, Wegzugbesteuerung for UHNWI, APA negotiations. No output delivered without human sign-off.
Every analysis output is source-traced: each finding references the specific DBG article, StHG provision, ESTV circular, or OECD guidance it relies on. If the source is not a named primary document, the output is labelled ⚠ ESTIMATED — never presented as a verified fact.
APEX Tax Intelligence runs alongside your existing practice. No IT project. No training budget. Your clients see your firm's name on every PDF — never APEX.
Swiss tax is not a once-a-year event. It is a 12-month discipline with four critical windows: January rate updates, spring filing season, September–November pre-year-end optimisation, and December Akonto adjustments. APEX Tax Intelligence runs alongside your Treuhänder at every window — so every decision is based on current data, not last year's assessment.
Your current canton vs. optimal alternative. Holding privilege eligibility. IP Box qualification check. Effective rate comparison across your top 5 canton options. Delivered as a CFO-ready memo with CHF delta quantified.
OECD Pillar Two GloBE threshold assessment. FATCA/CRS obligations if applicable. Swiss MWST registration check. Transfer pricing risk flag if intercompany transactions are present. Priority action list by deadline.
Run a specific scenario: BVG Einkauf sizing, Teilbesteuerung salary/dividend split, crypto classification check, or Grenzgänger treaty mapping. The analysis applies the relevant legal framework and returns a sourced, validated recommendation — not a generic overview.
After 3 analyses: subscribe to continue. No automatic charge. No credit card required to start. Each analysis runs the full 15-module intelligence engine — the same engine used by Professional subscribers — and returns a sourced PDF memo. The subscription is what removes the 3-analysis cap, not what unlocks the intelligence.
A single ESTV tax audit costs CHF 50,000–250,000 in professional fees — before any additional tax assessment or penalty. At CHF 997/month, the Professional plan pays for itself if it prevents one audit or identifies one structural optimisation before ESTV enforcement begins. And the subscription is fully deductible as Betriebsaufwand under Art. 59 DBG — at a 20% Zug effective rate, the net cost is ~CHF 797/month.
A one-time assessment done in March is already partially stale by September. Cantonal rates update in January. OECD GloBE guidance is revised quarterly. Your own business changes — new contracts, new revenue lines, new entity structures. APEX Tax Intelligence runs alongside your Treuhänder throughout the year so each decision is grounded in current intelligence, not a snapshot from six months ago.
3 complimentary analyses. No credit card. Enter your entity profile and receive a structured tax readiness score, cantonal recommendation, risk breakdown, and CFO memo within seconds.
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Precision-referenced Swiss tax analysis. Every brief cites primary sources (ESTV, cantonal Finanzdirektionen, OECD, DBG/StHG). Covering corporate, individual, wealth, crypto, succession, and cross-border structures.