When a Swiss company distributes a dividend, it cannot simply pay the full amount to its shareholders. It must first deduct 35% federal withholding tax (Verrechnungssteuer) and remit it to the Federal Tax Administration (ESTV). For many owner-managed Swiss SMEs, that 35% deduction on their own dividend comes as a shock. The good news: for […]
Last updated: July 2026 Post-COVID hybrid work has permanently changed where Swiss employees work. A Zug-based SME now routinely employs a software developer living in Bern, a finance manager commuting from Basel, and a sales executive working from home in St. Gallen. Each arrangement creates distinct tax and social security obligations. Swiss cantonal tax law […]