It is common to hear lawyers in practice assert that they are “not subject to VAT” on the grounds that they exercise a specific liberal profession. While this assertion may rest on a certain practical reality, it is nonetheless legally inaccurate.
Your first year as a Swiss tax resident is shaped by a handful of decisions — each with a specific deadline and real financial consequences if handled incorrectly.
On 8 March 2026, the Swiss electorate and the cantons approved the Federal Act on Individual Taxation, which constitutes the indirect counter-proposal to the popular initiative “For individual taxation independent of marital status.”
In every human endeavour toward justice, there is an irreducible element of failure. Not the failure that stems from ill will or incompetence, but a deeper one, inherent to the very nature of what we attempt to accomplish
