Federal, cantonal and communal rates; the total depends on canton and municipality
Europe
Switzerland
Switzerland remains an international centre for private banking, wealth management and family planning. SGC provides independent provider review and coordinated decision-making.
SGCJURISDICTIONS
PERSONAL TAX PROFILE
What matters to a capital owner and family
Reviewed by SGC29.07.2026
Private securities gains are generally exempt; professional securities dealing and real estate follow different rules.
No federal tax; cantonal treatment depends on relationship and location, with spouses exempt and direct descendants exempt in most cantons.
Cantonal and communal wealth tax applies to net wealth; rates vary
A headline rate is only a starting point. The outcome depends on residence, income source, asset type, ownership structure and the rules of the family’s other countries.
TAX RESIDENCE
Residence and scope of taxation
Residence generally follows an intention to settle or a statutory period of presence; facts and treaty tie-breakers are decisive.
Residents are generally taxed on worldwide income and wealth, with specified foreign business and property items exempt but relevant for progression.
THE FAMILY OFFICE LENS
What to review before relocation or restructuring
We connect the owner’s personal tax position with companies, banking, investments, property and succession.
- 01
Select the canton and municipality, not only the country.
- 02
Classify the portfolio as private wealth rather than professional dealing before relocation.
- 03
Align lump-sum taxation, companies, trusts and succession only after local advice or ruling.
WHAT WE REVIEW
A decision in the context of the whole family
- 01Tax residence criteria and the scope of worldwide taxation
- 02Personal income, dividends, portfolios, capital gains and property
- 03Companies, foundations, trusts, CFC and beneficial ownership
- 04Succession, gifts, wealth tax and international reporting
WHEN THIS MATTERS
When this jurisdiction may be relevant
A jurisdiction is assessed together with the family’s countries of residence, asset locations and business structure.
The family is selecting a centre for wealth ownership, banking or residence
Succession, foundations, trusts and corporate documents need to be aligned
The decision must account for reporting and consequences in family members’ countries of residence
THE ROLE OF SGC
Independent review
We compare the jurisdiction with alternatives and identify consequences for the family, not only incorporation advantages.
Local expertise
We engage licensed local counsel, tax advisers, administrators and other specialists.
One coordination layer
We retain the whole picture and ensure that a local solution does not conflict with arrangements elsewhere.
INDIVIDUAL REVIEW
Discuss how this jurisdiction may fit your objectives
We first identify the family’s objectives, connected countries and constraints. We then develop options and engage the required licensed specialists.
This material is general information. Tax regimes and requirements for companies, residence and disclosure change over time. Before any decision, SGC arranges a current review by licensed advisers in each connected jurisdiction.
SOURCES & REVIEW DATE
Primary references for further review
The SGC tax profile was reviewed on 29.07.2026. Links lead to tax authorities, regulators and the territory reference profile.