Ch Transfer Pricing

Swiss transfer pricing for 2026. Switzerland has no transfer pricing statute: the arm's length principle works through profit tax (DBG art. 58 para. 1 let. b and c, StHG art. 24) and the 35% withholding tax on hidden profit distributions (geldwerte Leistungen, VStG art. 4 para. 1 let. b). Covers related parties, hidden profit distributions and hidden capital contributions, the ESTV safe-harbour interest rates for 2026 (CHF and foreign currency), service companies (Kreisschreiben 4), the burden of proof, rulings, APAs, MAP (StADG), country-by-country reporting (CHF 900 million), penalties, and the 35% withholding with the gross-up when it is not passed on. Trigger on: transfer pricing Switzerland, Verrechnungspreise, geldwerte Leistung, verdeckte Gewinnausschüttung, safe harbour Zinssätze, shareholder loan interest, CbCR Schweiz. Out of scope: ch-corporate-income-tax (rates, base), ch-cross-border (treaty refunds, migration), ch-cantonal-tax.

mkdir -p ~/.claude/skills/ch-transfer-pricing
curl -L https://claudskills.com/skills/ch-transfer-pricing/SKILL.md \
  -o ~/.claude/skills/ch-transfer-pricing/SKILL.md

@misc{ch-transfer-pricing-2026,
  author    = {openaccountants},
  title     = {Ch Transfer Pricing [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/ch-transfer-pricing/}
}