-
- Art. 3 FC
- Art. 5a FC
- Art. 6 FC
- Art. 10 FC
- Art. 13 FC
- Art. 16 FC
- Art. 17 FC
- Art. 20 FC
- Art. 22 FC
- Art. 26 FC
- Art. 29a FC
- Art. 30 FC
- Art. 31 FC
- Art. 32 FC
- Art. 42 FC
- Art. 43 FC
- Art. 43a FC
- Art. 45 FC
- Art. 55 FC
- Art. 56 FC
- Art. 60 FC
- Art. 68 FC
- Art. 74 FC
- Art. 75b FC
- Art. 77 FC
- Art. 81 FC
- Art. 96 para. 1 FC
- Art. 96 para. 2 lit. a FC
- Art. 110 FC
- Art. 117a FC
- Art. 118 FC
- Art. 123a FC
- Art. 123b FC
- Art. 130 FC
- Art. 136 FC
- Art. 164 FC
- Art. 166 FC
- Art. 170 FC
- Art. 178 FC
- Art. 189 FC
- Art. 191 FC
-
- Art. 11 CO
- Art. 12 CO
- Art. 50 CO
- Art. 51 CO
- Art. 84 CO
- Art. 97 CO
- Art. 98 CO
- Art. 99 CO
- Art. 100 CO
- Art. 143 CO
- Art. 144 CO
- Art. 145 CO
- Art. 146 CO
- Art. 147 CO
- Art. 148 CO
- Art. 149 CO
- Art. 150 CO
- Art. 633 CO
- Art. 701 CO
- Art. 713 CO
- Art. 715 CO
- Art. 715a CO
- Art. 734f CO
- Art. 785 CO
- Art. 786 CO
- Art. 787 CO
- Art. 788 CO
- Art. 808c CO
- Transitional provisions to the revision of the Stock Corporation Act of June 19, 2020
-
- Art. 2 PRA
- Art. 3 PRA
- Art. 4 PRA
- Art. 6 PRA
- Art. 10 PRA
- Art. 10a PRA
- Art. 11 PRA
- Art. 12 PRA
- Art. 13 PRA
- Art. 14 PRA
- Art. 15 PRA
- Art. 16 PRA
- Art. 17 PRA
- Art. 19 PRA
- Art. 20 PRA
- Art. 21 PRA
- Art. 22 PRA
- Art. 23 PRA
- Art. 24 PRA
- Art. 25 PRA
- Art. 26 PRA
- Art. 27 PRA
- Art. 29 PRA
- Art. 30 PRA
- Art. 31 PRA
- Art. 32 PRA
- Art. 32a PRA
- Art. 33 PRA
- Art. 34 PRA
- Art. 35 PRA
- Art. 36 PRA
- Art. 37 PRA
- Art. 38 PRA
- Art. 39 PRA
- Art. 40 PRA
- Art. 41 PRA
- Art. 42 PRA
- Art. 43 PRA
- Art. 44 PRA
- Art. 45 PRA
- Art. 46 PRA
- Art. 47 PRA
- Art. 48 PRA
- Art. 49 PRA
- Art. 50 PRA
- Art. 51 PRA
- Art. 52 PRA
- Art. 53 PRA
- Art. 54 PRA
- Art. 55 PRA
- Art. 56 PRA
- Art. 57 PRA
- Art. 58 PRA
- Art. 59a PRA
- Art. 59b PRA
- Art. 59c PRA
- Art. 60 PRA
- Art. 60a PRA
- Art. 62 PRA
- Art. 63 PRA
- Art. 64 PRA
- Art. 67 PRA
- Art. 67a PRA
- Art. 67b PRA
- Art. 73 PRA
- Art. 73a PRA
- Art. 75 PRA
- Art. 75a PRA
- Art. 76 PRA
- Art. 76a PRA
- Art. 90 PRA
-
- Art. 1 IMAC
- Art. 1a IMAC
- Art. 3 para. 1 and 2 IMAC
- Art. 8 IMAC
- Art. 8a IMAC
- Art. 11b IMAC
- Art. 16 IMAC
- Art. 17 IMAC
- Art. 17a IMAC
- Art. 32 IMAC
- Art. 35 IMAC
- Art. 47 IMAC
- Art. 54 IMAC
- Art. 55a IMAC
- Art. 63 IMAC
- Art. 67 IMAC
- Art. 67a IMAC
- Art. 74 IMAC
- Art. 74a IMAC
- Art. 80 IMAC
- Art. 80a IMAC
- Art. 80b IMAC
- Art. 80c IMAC
- Art. 80d IMAC
- Art. 80h IMAC
- Art. 80k IMAC
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- Vorb. zu Art. 1 FADP
- Art. 1 FADP
- Art. 2 FADP
- Art. 3 FADP
- Art. 4 FADP
- Art. 5 lit. c FADP
- Art. 5 lit. d FADP
- Art. 5 lit. f und g FADP
- Art. 6 para. 3-5 FADP
- Art. 6 Abs. 6 and 7 FADP
- Art. 7 FADP
- Art. 10 FADP
- Art. 11 FADP
- Art. 12 FADP
- Art. 14 FADP
- Art. 15 FADP
- Art. 18 FADP
- Art. 19 FADP
- Art. 20 FADP
- Art. 22 FADP
- Art. 23 FADP
- Art. 25 FADP
- Art. 26 FADP
- Art. 27 FADP
- Art. 31 para. 2 lit. e FADP
- Art. 33 FADP
- Art. 34 FADP
- Art. 35 FADP
- Art. 38 FADP
- Art. 39 FADP
- Art. 40 FADP
- Art. 41 FADP
- Art. 42 FADP
- Art. 43 FADP
- Art. 44 FADP
- Art. 44a FADP
- Art. 45 FADP
- Art. 46 FADP
- Art. 47 FADP
- Art. 47a FADP
- Art. 48 FADP
- Art. 49 FADP
- Art. 50 FADP
- Art. 51 FADP
- Art. 52 FADP
- Art. 54 FADP
- Art. 55 FADP
- Art. 57 FADP
- Art. 58 FADP
- Art. 60 FADP
- Art. 61 FADP
- Art. 62 FADP
- Art. 63 FADP
- Art. 64 FADP
- Art. 65 FADP
- Art. 66 FADP
- Art. 67 FADP
- Art. 69 FADP
- Art. 72 FADP
- Art. 72a FADP
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- Art. 2 CCC (Convention on Cybercrime)
- Art. 3 CCC (Convention on Cybercrime)
- Art. 4 CCC (Convention on Cybercrime)
- Art. 5 CCC (Convention on Cybercrime)
- Art. 6 CCC (Convention on Cybercrime)
- Art. 7 CCC (Convention on Cybercrime)
- Art. 8 CCC (Convention on Cybercrime)
- Art. 9 CCC (Convention on Cybercrime)
- Art. 11 CCC (Convention on Cybercrime)
- Art. 12 CCC (Convention on Cybercrime)
- Art. 16 CCC (Convention on Cybercrime)
- Art. 18 CCC (Convention on Cybercrime)
- Art. 25 CCC (Convention on Cybercrime)
- Art. 27 CCC (Convention on Cybercrime)
- Art. 28 CCC (Convention on Cybercrime)
- Art. 29 CCC (Convention on Cybercrime)
- Art. 32 CCC (Convention on Cybercrime)
- Art. 33 CCC (Convention on Cybercrime)
- Art. 34 CCC (Convention on Cybercrime)
-
- Art. 2 para. 1 AMLA
- Art. 2a para. 1-2 and 4-5 AMLA
- Art. 2 para. 2 AMLA
- Art. 2 para. 3 AMLA
- Art. 3 AMLA
- Art. 7 AMLA
- Art. 7a AMLA
- Art. 8 AMLA
- Art. 8a AMLA
- Art. 11 AMLA
- Art. 14 AMLA
- Art. 15 AMLA
- Art. 20 AMLA
- Art. 23 AMLA
- Art. 24 AMLA
- Art. 24a AMLA
- Art. 25 AMLA
- Art. 26 AMLA
- Art. 26a AMLA
- Art. 27 AMLA
- Art. 28 AMLA
- Art. 29 AMLA
- Art. 29a AMLA
- Art. 29b AMLA
- Art. 30 AMLA
- Art. 31 AMLA
- Art. 31a AMLA
- Art. 32 AMLA
- Art. 33 AMLA
- Art. 34 AMLA
- Art. 38 AMLA
FEDERAL CONSTITUTION
FEDERAL ACT ON DIRECT FEDERAL TAX
MEDICAL DEVICES ORDINANCE
CODE OF OBLIGATIONS
FEDERAL LAW ON PRIVATE INTERNATIONAL LAW
LUGANO CONVENTION
CODE OF CRIMINAL PROCEDURE
CIVIL PROCEDURE CODE
FEDERAL ACT ON POLITICAL RIGHTS
CIVIL CODE
FEDERAL ACT ON CARTELS AND OTHER RESTRAINTS OF COMPETITION
FEDERAL ACT ON INTERNATIONAL MUTUAL ASSISTANCE IN CRIMINAL MATTERS
DEBT ENFORCEMENT AND BANKRUPTCY ACT
FEDERAL ACT ON DATA PROTECTION
CRIMINAL CODE
CYBERCRIME CONVENTION
COMMERCIAL REGISTER ORDINANCE
FEDERAL ACT ON COMBATING MONEY LAUNDERING AND TERRORIST FINANCING
FREEDOM OF INFORMATION ACT
FEDERAL ACT ON THE INTERNATIONAL TRANSFER OF CULTURAL PROPERTY
FEDERAL ACT ON MEDICINAL PRODUCTS AND MEDICAL DEVICES
- I. Overview
- II. Partnership
- III. Foreign Partnership
- IV. Economic Affiliation
- V. Legal Consequences
- Bibliography
- Materials
I. Overview
1 Pursuant to Art. 11 of the Federal Tax Act (DBG), foreign commercial companies and other foreign partnerships without legal personality are subject to taxation in accordance with the provisions applicable to legal entities, provided they have an economic presence in Switzerland. Based on the foregoing, this provision applies under the following conditions:
The entity is a commercial company or a partnership without legal personality;
Which is a foreign partnership; and
Which establishes an economic presence in Switzerland.
II. Partnership
2 The provision refers to “and other” foreign partnerships, thereby implying that the existence of a partnership without legal personality is mandatory. In addition to foreign commercial companies, non-commercial partnerships (such as those engaged solely in asset management) and foreign communities of heirs may also qualify as partnerships within the meaning of Art. 11 DBG. A unilateral act of will (e.g., a trust) as well as sole proprietorships, however, are not covered by the provision.
3 The scope of application of Art. 11 DBG does not include legally independent corporate forms—in particular corporations—but rather partnerships without legal personality. If the entity is a corporation, the same tax consequences apply in any case, since corporations are subject to limited tax liability as legal entities under Art. 49 para. 1(a) in conjunction with Art. 51 DBG if there is economic affiliation. If the requirement of a partnership without legal personality is met, but there is no connecting factor for the economic affiliation of this partnership, it must be examined in a second step whether it is a partnership or other entity that falls within the scope of Art. 10.
III. Foreign Partnership
4 The most controversial criterion is that the partnership must be a “foreign” partnership. According to Weissbrodt, the following possible approaches to determining whether this requirement is met may be considered:
Link to the registered office of the partnership
Link to the place of incorporation of the partnership, whereby a further distinction must be made based on
the management or a similar characteristic. It would also be conceivable to base the determination on whether the partnership has its management or a similar characteristic abroad;
the partners. It would also be conceivable to base the determination on whether the partners are (predominantly) resident abroad;
combination of various elements: This approach is advocated in particular by Meuter, who, in a first step, requires an analysis based on the incorporation theory. If a foreign entity exists, Meuter examines in a second step whether at least one partner is resident abroad. If the latter is the case, it constitutes a foreign partnership.
5 As far as can be ascertained, neither the Federal Supreme Court has issued a definitive ruling on the classification of foreign partnerships nor has a uniform approach emerged in tax practice. In our view, it is persuasive to take into account the effect of double taxation treaties when interpreting Art. 11 DBG. Where opaque taxation is presumed to occur abroad, such taxation should also be replicated in Switzerland via Art. 11 DBG. Specifically, this means that the application of Art. 11 DBG is particularly appropriate in those situations where, under double taxation treaty law, a business activity exists pursuant to Art. 7 of the OECD Model Tax Convention and the enterprise is taxable abroad based on a connecting factor under Art. 4 of the OECD Model Tax Convention.
IV. Economic Affiliation
6 According to the Federal Supreme Court, Art. 11 DBG refers to the connecting factors in Art. 4 and 5 DBG regarding the criterion of economic affiliation, whereby, in practical terms, Art. 4 para. 1 lit. a–d DBG are primarily relevant.
7 In this regard, the Federal Supreme Court clarified that these are the connecting factors also covered by Art. 51 DBG. In practice, business operations, permanent establishments, and real property in Switzerland are particularly significant as potential connecting factors.
8 If the foreign entity has no economic affiliation in Switzerland, Art. 11 DBG is inapplicable from the outset. It must be examined whether the income is directly attributed to the shareholders pursuant to Art. 10 DBG.
V. Legal Consequences
9 If the above conditions are met, a fiction of cooperation applies, whereby the foreign partnership becomes subject to profit tax in Switzerland. Art. 11 DBG results in the partnership being treated as a non-transparent legal entity and, as such, being taxed as a whole—rather than the partners personally.
10 The situation becomes more complex if the partnership, which is classified as foreign, simultaneously has partners resident in Switzerland. In this case, the income is attributed to the domestic partners, so that they are taxed transparently within the meaning of Art. 10 DBG. With regard to the foreign partners, the partnership is subject to limited profit tax liability in Switzerland under Art. 11 DBG. In some cases, tax practice also treats the foreign partners as being taxed on a pro rata basis. If Art. 11 DBG applies, all provisions of profit tax law are generally applicable. This also includes the provisions regarding the participation deduction.
Bibliography
Duss Fabian/Buchmann Marco, Kommentierung zu Art. 69 DBG, in: Zweifel Martin/Beusch Michael (Hrsg.), Kommentar zum Schweizerischen Steuerrecht, Bundesgesetz über die direkte Bundessteuer DBG, 4. Aufl., Basel 2022.
Grieder Nicolas/Hongler Peter, Kommentierung zu Art. 10 DBG, in: Hongler Peter/Sutter Fabian (Hrsg.), Onlinekommentar, Bundesgesetz über die direkte Bundessteuer, St.Gallen/Zürich, 2026 (https://onlinekommentar.ch/de/kommentare/dbg10).
Hunziker Silvia/Mayer-Knobel Isabelle, Kommentierung zu Art. 11 DBG, in: Zweifel Martin/Beusch Michael (Hrsg.), Kommentar zum Schweizerischen Steuerrecht, Bundesgesetz über die direkte Bundessteuer DBG, 4. Aufl., Basel 2022.
Locher Peter, Kommentierung zu Art. 11 DBG, in: Locher Peter (Hrsg.), Kommentar zum DBG - Bundesgesetz über die direkte Bundessteuer, I. Teil - Art. 1 - 48 DBG, 2. Aufl., Basel 2019.
Meier-Hayoz Arthur/Forstmoser Peter, Schweizerisches Gesellschaftsrecht. Mit neuem Aktien- und Handelsregisterrecht, 13. Aufl., Bern 2023.
Meuter Hans Ulrich, Besteuerung von ausländischen Personengesamtheiten ohne juristische Persönlichkeit, ZStP 17 (2008), S. 1–19.
Oberson Xavier, Droit fiscal suisse, 5. Aufl. Basel 2021.
Richner Felix/Frei Walter/Kaufmann Stefan/Rohner Tobias F., Kommentierung zu Art. 11 DBG, in: Richner Felix/Frei Walter/Kaufmann Stefan/Rohner Tobias F. (Hrsg.), Handkommentar zum DBG, 4. Aufl. Bern 2023.
Stocker Raoul/Schmid Patrick, § 16 Personengesellschaften, in: Stocker Raoul/Oesterhelt Stefan (Hrsg.), Internationales Steuerrecht der Schweiz, Bern 2023.
Weissbrodt Jan, Die Besteuerung ausländischer Personengesamtheiten nach Art. 11 und 49 Abs. 3 DBG, FStR 2015, S. 63–79.
Materials
Baselbieter Steuerbuch Band 2 – Unternehmen 10 Nr. 1 Besteuerung von einfachen Gesellschaften, Kollektiv- oder Kommanditgesellschaften, https://kanton.baselland.ch/finanz-und-kirchendirektion/steuerverwaltung-steuerbuch/band-2/unternehmen/downloads-1/band2_010_01.pdf/@@download/file/band2_010_01.pdf, besucht am 16.1.2026.
Model Tax Convention on Income and on Capital der OECD vom 21.11.2017, https://www.oecd.org/content/dam/oecd/en/publications/reports/2017/12/model-tax-convention-on-income-and-on-capital-condensed-version-2017_g1g8769b/mtc_cond-2017-en.pdf, besucht am 16.1.