Switzerland
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German Tax & Legal Center (GTLC)  

The German-Swiss economic area offers a wide range of tax and legal opportunities for both companies and individuals – but there are also challenges and risks. KPMG is responding to these special challenges with an expert team of German tax advisors and lawyers: the German Tax & Legal Center (GTLC). With the GTLC located at Switzerland´s Banking and Finance hub Zurich, KPMG provides an ideal contact for your questions about German and Swiss tax law.
As a client you will benefit from our many years of practical experience combined with a profound understanding of the particularities of the relevant tax issues in both countries. Naturally, our services will be adapted to your specific needs and are provided through a single point of contact, for your maximum convenience:
German Tax Reporting

German Tax Reporting – Tax Reports for German Private Clients

Swiss Banks have a strategic disadvantage, as they may not retain German withholding tax (Abgeltungsteuer). This is why their German clients need to declare their income held at Swiss banks every year in their tax declaration, which means that they or their tax advisor must identify this income. This may turn out to be a time-consuming and expensive undertaking.

Swiss banks that offer their clients a professional tax reporting solution have a distinct competitive advantage over those that do not offer such a service. KPMG’s automatic solution creates a direct interface to the bank’s core banking software and generates fast and efficient tax reports. This allows the Swiss bank to be on equal footing with their competitors in Germany.

Voluntary Disclosures

Voluntary Disclosures

In view of the Automatic Exchange of Information (AEoI), voluntary disclosures remain a topic because the OECD Standard on the AEoI does not foresee any rules on the regularization of undeclared assets. Therefore, voluntary disclosures remain an effective instrument to avoid penalties. However, looking at the law’s wording on voluntary self disclosures (§ 371 AO [German Tax Code]) creates the impression that it is easy to avoid punishment. It is important to understand that stumbling blocks are hidden behind every condition for becoming exempt from punishment– especially once the more stringent aspects of the law enter into force on 1.1.2015.

Services for Banks

Services for Banks

German clients are our business. The German Tax & Legal Center offers particular expertise in the area of professional services and conceptual solutions for Swiss banks, family offices, financial service providers concerning to German customers. Therefore, you benefit from our close cooperation with the Swiss and German tax experts and our colleagues in all other fields.

In the field of Private Clients, KPMG’s German Tax & Legal Center provides a wide range of professional services and conceptual approaches for Swiss banks and financial services institutions with German clients. The focus is put on the following aspects:

  • German Private Client Tax Strategy
  • German Private Client Front Office
  • Family Office for German clients
  • Updates and seminars


Services for Private Persons

Services for Private Persons

Does your personal or corporate situation relate to both Switzerland and Germany? We would be delighted in assisting you with the following taxation issues:

Consulting on Arrangements for your Private Relocation

If you are planning to change your country of residence – from Germany to Switzerland or vice versa – this move may have a wide variety of tax implications. In order to arrange your international relocation as tax efficient as possible, it should be carefully planned in advance and with regard to your individual tax situation. We coordinate all related matters for your best convenience.

Succession planning in the economic area of Switzerland/Germany

Would you like to keep your life's work alive for the next generation? Succession planning helps make this dream come true. After your personal situation and your current succession plan has been analyzed, KPMG will work out a suitable strategy which is informed by your ideas and your values. In doing so, KPMG will especially take into consideration legal and tax frameworks in German and/or Switzerland.

Advise on the Double Taxation Treaty between Switzerland and Germany

In the situation other tax jurisdictions (countries) may be involved, we will be able to support you with a full range of tax advisory services due to our global presence.

German Corporate Tax Consulting

German Corporate Tax Consulting

Because of its proximity and excellent economic relations with Germany, Switzerland is an extremely important market and location for German corporations. Despite certain tax restrictions in Germany, the stable, favorable taxation system in Switzerland offers a platform for efficient tax planning. Most Swiss companies rely heavily on their access to the markets in Germany. The higher level of taxation and the multi-layered tax system in Germany requires sound and robust tax planning for Swiss companies.

Our consultants are widely respected for their high expertise in national and international corporate taxation. We would be delighted to support you with tax advisory or tax compliance services – either on a continuous or on a project by project basis. Our team is also the ideal contact for companies that intend to commence, extend or restructure their business activities in neighboring countries in a tax efficient way.

Dealing with the German Financial Authorities and Courts

Dealing with the German Financial Authorities and Courts

KPMG provides support in case of internal and external German tax audits and for financial court procedures in Germany. Our many years of experience in issues surrounding international taxation and financial court procedures make us the ideal advisor at your side.

Heiko Kubaile

Heiko Kubaile

Partner, Head of German Tax & Legal Center, Tax advisor

+41 58 249 35 10

Further contacts

Hotline, German Tax & Legal Center: +41 58 249 44 44

GTLC in Switzerland

Read more about our team and services