What is a tax ruling in Switzerland (Steuervorbescheid)

Share this post!

A tax ruling (“Steuervorbescheid”), is an binding statement from the tax office regarding a tax matter.

If an entrepreneur or private individual wishes to obtain certainty about the exact effects of future tax-relevant actions and how they will be specifically taxed, the person can submit a binding request to the relevant tax office.

Tax rulings in Switzerland are commonplace, especially for entrepreneurs.

As a rule, the entrepreneur or the private individual entrusts this task to a trustee, since trustees are more familiar with the respective legal laws.

Thus, he has absolute planning security and will not be negatively surprised at the next tax return, as long as he follows the procedure described in the tax ruling.

What does the trustee do in a tax ruling?

The trustee describes the desired procedure and the facts of the case as precisely as possible, so that there is no room for interpretation.

Based on the facts of the case, the experienced trustee describes the resulting tax consequences and thus provides his own tax assessment.

The defined tax law assessment is used to record a concrete request to the tax office.

The tax office can agree, suggest changes or reject this request.

Important: The tax ruling retains its effect only as long as the legislation continues to be the same. If the law changes in the meantime, as a result of which one or more points in the tax ruling no longer comply with the law, the effectiveness of the ruling is cancelled.

Attention: A tax ruling is not a tax treaty! In a tax treaty, the person and the tax office agree on points that deviate from the law. Tax agreements are not allowed.

How can ajooda AG support me with a tax ruling?

Both individuals and legal entities from Switzerland and abroad trust us to prepare precise and legally binding tax rulings.

Our extensive experience and contacts with the tax authorities of all cantons, leave no questions unanswered, so that you can implement your project with the maximum planning security.

You do not know which tax consequences an action could have and want to protect yourself legally? Contact us, we will gladly help you.

Take a look at our most recent posts