Franco-Swiss Tax Considerations for Foreigners Wishing to Invest in One of These Two Countries

BSL Banking in Switzerland and Liechtenstein – November 2020
Jean-Luc Bochatay et Alain Moreau

The current crisis has roused investors to broaden the geographic field of their investments as well as to envisage new types of assets. Beyond the financial and regulatory aspects of any type of investment, the tax aspect represents a fundamental dimension to be taken into account in assessing the profitability of the investment. In this study, we compare France and Switzerland, two countries geographically close but distant in in terms of taxation; However, tax implications can be decisive in the choice of where investments will be made.