News Taxes
Place of Effective Management of a Company, Tax Residence
Where is a company resident for tax purposes when its management operates from different locations?
In his article, Remo Merz, Partner and Certified Tax Expert at Fineac, examines a Swiss Federal Supreme Court ruling dated 8 April 2025 and explains why the managing director’s place of residence cannot automatically be treated as the company’s tax domicile. He explores the relationship between the company’s registered office and its place of effective management and discusses the ruling’s practical implications.
The article was published in issue 92 of Zuger Steuerpraxis.
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Remo Merz, Oktober 2026