Such an agreement is particularly useful for companies with multiple shareholders – for example, family businesses, start-ups, or joint ventures. It creates clear rules where the law leaves room for interpretation and prevents uncertainty or conflict.
In its decision BGer 9C_702/2024, the Swiss Federal Supreme Court ruled that a formal relocation of residence to a tax-advantaged canton is not sufficient to establish tax liability there. What remains decisive is the actual center of a person’s vital interests.









