In order to understand financial litigation one must get acquainted with the Swiss Tax Code which is based on a three-tier system. The tax authorities levy taxes at federal, cantonal and municipal level which is why consultation with a Swiss law firm is usually recommendable. Given the three-layer system, tax disputes in Switzerland can involve several institutions and courts. Also, disputes are separated depending on whether the plaintiff is a natural person or a legal entity.
For complete understanding of the country’s taxation system you can refer to our attorneys in Switzerland.
While starting litigation proceedings on taxation matters as an individual can be easier, corporate tax litigation in Switzerland is often complicated. In the case of companies starting lawsuits against the tax authorities there are several aspects to be taken into consideration. Among these are:
The most common tax litigation cases refer to real estate transfer and capital gains taxes in Switzerland. Disputes related to VAT payments are also very common in this country.
Lawsuits or complaints against the tax authorities can be filed within 30 days from receiving any documents the plaintiff is not satisfied with. One also has the opportunity of filing a petition for revision of the tax document within 90 days from receiving it in order to avoid litigation.
Swiss tax laws contain various provisions related to litigation procedures and how these must be dealt with. Among these clauses are:
Switzerland also allows tax litigation cases to be resolved through alternative disputes resolution methods, such as arbitration.
For assistance in tax dispute matters, do not hesitate to contact our Swiss lawyers.
There are no comments