The Switzerland Tax Engine
Cassandra's Switzerland tax engine reasons over Swiss primary sources rather than a generic global model. Answers name the statute, the section, and the Federal Tax Administration (ESTV/AFC) guidance relied on, so Swiss certified tax experts, auditors, attorneys-at-law can verify the reasoning before it reaches a client.
Where legislation is amended or guidance is withdrawn, the engine states which version it relied on. Cross-border questions combine this engine with the applicable double tax agreement, the OECD Model Tax Convention commentary, the OECD Transfer Pricing Guidelines, and BEPS Pillar One and Pillar Two materials.
Key Regulatory Bodies in Switzerland
- Eidgenössische Steuerverwaltung (ESTV/AFC)
- Cantonal tax administrations
- FINMA — financial supervision
Core Switzerland Tax Sources Covered
- Federal Act on Direct Federal Taxation (DBG/LIFD)
- Federal Act on the Harmonisation of Direct Taxation (StHG)
- VAT Act (MWSTG) and ESTV practice publications
- Every output is an LLM-generated research draft requiring review by a practitioner qualified in the relevant jurisdiction. Cassandra Research is a software company and does not provide tax, legal, or financial advice.
AI Capabilities for Switzerland Firms
Legislation and Guidance Research
Ask a Swiss tax question and receive a structured answer citing the relevant Act, section, and Federal Tax Administration (ESTV/AFC) guidance.
Advisory and Memo Drafting
Generate research memos, advice frameworks, and client communications formatted for professional review and sign-off.
Cross-Border Analysis
Combine the Switzerland engine with other jurisdiction engines, the applicable double tax agreement, and OECD commentary.
Firm Knowledge Management
Organise research, precedents, and prior advice with AI-powered retrieval across your whole knowledge base.