Lawyer specializing in tax Franco-Switzerland

Organize its taxation between France and Switzerland

The geographical proximity between France and Switzerland favours economic exchanges and the mobility of people. Every year, many executives, entrepreneurs, border workers, investors and pensioners are forced to engage in an activity or hold assets on both sides of the border. These situations raise specific tax issues which require analysis in the light of French and Swiss legislation and the tax convention concluded between the two States.

Anticipation of tax consequences makes it possible to secure mobility, investment or enterprise development projects and to limit the risk of double taxation.

Tax residence and Franco-Swiss tax convention

Determine the State of tax residence

The determination of tax residence is an essential step in identifying the State responsible for taxing income. The criteria adopted by the French and Swiss tax administrations may lead to dual residence situations when a person retains important ties in each of the two countries.

The Franco-Swiss tax convention provides for rules to resolve these residential disputes, taking into account in particular the permanent home, the centre of vital interests and the usual place of residence.

Taxation of frontier workers and expatriates

The tax system applicable to frontier workers varies according to the canton concerned, the location of the employer and the special agreements concluded between France and Switzerland. Tax arrangements also differ depending on whether the taxpayer is engaged in an employed, self-employed or managing a company.

Projects to settle in Switzerland or return to France must be prepared in order to anticipate the tax consequences of residence change and reporting obligations in each of the two states.

Investing between France and Switzerland

Heritage, real estate and capital income

Real estate investments, financial portfolios and equity interests may be subject to different tax rules depending on their location and the tax residence of their owner.

A prior analysis enables the tax treatment of dividends, interest, gains or property income to be anticipated and the mechanisms provided for in the Franco-Swiss tax convention to be correctly applied.

Transfer of wealth and international taxation

Donations and estates with extraneous elements require special attention. The applicable rules may vary depending on the nature of the property, its location and the residence of the persons concerned.

The organisation of the heritage transmission allows to secure operations while limiting the risks of conflicts between the French and Swiss tax administrations.

Developing its activity between France and Switzerland

French companies investing in Switzerland, like Swiss companies operating in France, must structure their operations in order to avoid the unintentional creation of a permanent establishment and to comply with the rules applicable to international financial flows.

Transfer pricing, intra-group agreements, withholding tax and reporting obligations are among the topics that require legal support in order to secure relations between the different entities of an international group.

French-Swiss tax support adapted to your situation

Our firm supports individuals, business leaders, international groups and investors facing tax issues between France and Switzerland.

We intervene both in the context of a project of expatriation, establishment in Switzerland, real estate or financial investment, as well as in restructuring, tax control or litigation involving the two States.

Our goal is to provide solutions tailored to each situation in order to secure cross-border projects and ensure full compliance with French and Swiss tax laws.