Tax Controversy 2025

Lexology Panoramic 2025, Switzerland Chapter Anthology

The publication provides a comprehensive analysis of tax controversy legislation, enforcement, and taxpayer rights in Switzerland. Key topics include the roles of the Swiss Federal Tax Administration and Cantonal Tax Administrations, compliance verification, penalties, voluntary disclosure mechanisms, and taxpayer protections. The document also covers judicial proceedings, international cooperation, and recent trends in tax enforcement. This resource helps to understand the legal framework governing tax disputes.