Tendenzen der Konzernbesteuerung im schweizerischen Steuerrecht

The article deals with the latest developments and tendencies of group taxation in Switzerland. Starting point are the roots of company taxation in Switzerland. On this basis the major lines of developments in Swiss tax law and international tax law of Switzerland are discussed. Thereafter, tendencies on how group taxation in Switzerland will progress further will be identified. By comparing the development of group taxation in both areas of law it becomes obvious that they have emerged in two different directions. On the one side Swiss tax law is heading gradually towards an integrated taxation of groups of companies. On the other side international tax law still focuses on the different companies of a group. This is mainly due to different objectives followed in the two areas of tax law in Switzerland: Whilst in Swiss tax law legal equality serves as the main guiding constitutional right, the need for allocation of taxation rights between different jurisdictions is paramount in…