About me

Andreas Aschwanden

Mandate Manager | Partner
Andreas Aschwanden image

Andreas Aschwanden studied law at the University of Lucerne (MLaw) and specialized in national and international tax law as part of the tax expert training program. Additional focus areas include withholding tax and value-added tax. For over ten years, he has supported the Auditrium team as a partner and mandate manager with well-founded expertise in tax law.

Articles by Andreas Aschwanden

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VAT changes 2026 – How the new VAT law will affect Switzerland

VAT changes 2026 – How the new VAT law will affect Switzerland

Anyone who consumes something in Switzerland must make a financial contribution to the state. Companies levy this charge by ...

06.01.2026

Indirect partial liquidation: criteria & essentials

Indirect partial liquidation: criteria & essentials

The sale of a company involves numerous bureaucratic hurdles. Indirect partial liquidation is one of the biggest tax risks when selling equity interests in a company. [...]

20.08.2025

UID number & tax ID: What you should know about the Tax Identification Number (TIN)

UID number & tax ID: What you should know about the Tax Identification Number (TIN)

The Tax Identification Number (TIN) enables the Swiss state and foreign counterparts to correctly assign financial activities and transactions. [...]

20.08.2025

Input tax on services – Switzerland’s reverse charge mechanism

Input tax on services – Switzerland’s reverse charge mechanism

More flexibility, greater choice and much more – international trade offers many advantages. But despite all these benefits, the system also has its pitfalls. [...]

18.08.2025

Abolition of the imputed rental value in Switzerland: What now applies and what is coming

Abolition of the imputed rental value in Switzerland: What now applies and what is coming

10.07.2025

Selling a corporation in Switzerland: planning succession strategically

Selling a corporation in Switzerland: planning succession strategically

30.05.2025

Fiscal representation in Switzerland: Everything you need to know

Fiscal representation in Switzerland: Everything you need to know

Fiscal representation is an important aspect of tax law in Switzerland, particularly for international companies that wish to conduct business in the country. As a type of taxpayer representation, a fiscal representative can [...]

03.12.2024

Business valuation – How to find the true value of your company

Business valuation – How to find the true value of your company

A precise business valuation forms the basis for important decisions in various phases of a company’s development. It is not only relevant for a planned sale, but also for [...]

31.10.2024

Successfully selling a company: 5 phases for the sale in Switzerland

Successfully selling a company: 5 phases for the sale in Switzerland

Selling a company is more than just a financial transaction. It marks the end of one chapter and the beginning of a new stage of life for [...]

02.10.2024

Withholding tax in Switzerland: A comprehensive guide for companies

Withholding tax in Switzerland: A comprehensive guide for companies

Withholding tax is an essential component of the Swiss tax system that affects numerous income streams from capital assets. This tax is levied directly at source and plays a crucial role in […]

04.07.2024

Mergers & Acquisitions: Key strategies for successful corporate growth

Mergers & Acquisitions: Key strategies for successful corporate growth

Mergers & Acquisitions (M&A) are a central strategy for companies to accelerate growth, strengthen market positions and invest in new technologies. These complex transactions offer [...]

29.02.2024

Effective Due Diligence: The Art of Creating Security in Business Decisions

Effective Due Diligence: The Art of Creating Security in Business Decisions

Due diligence is an essential concept in Swiss law and refers to the “due care required in commerce”. This thorough review is crucial to [...]

31.01.2024

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