The English language version is created automatically. The text may therefore contain linguistic and terminological errors.

zsis) - Center for Swiss and International Tax Law


The "Center for Swiss and International Tax Law" is a digital information and research platform for practitioners. Optimized structuring helps you to orientate yourself in our contents and to find your way around quickly.

The )zsis-contributions are divided into nine tax law topics. The topics are marked with corresponding colors. This way you can see directly which articles are of interest to you.

These contributions appear in the following formats:

Articles are substantial textual contributions to an in-depth discussion of a legal question, a decision of the courts, a parliamentary debate or similar. Articles are available free of charge on the )zsis-platform.

Tax Snacks are the multimedia counterpart to the article. These are video contributions (max. 20-30 minutes) in which a speaker discusses a tax law topic. Tax Snacks are available free of charge on the )zsis-platform.

News are short text contributions on current tax law topics and developments as well as on relevant tax news. The news articles are created in cooperation with the

Presentations are substantial video formats with recorded seminar lectures. This content is mainly derived from the seminars of the Institute for International Tax Law.

Documents are substantial documents, such as case solutions, which are discussed and handed in at seminars. This content also originates in particular from the events of the Institute for Swiss and International Tax Law.

Article description

The designation of the articles is regulated as follows: The articles are numbered per calendar year starting with "A1". "A1" is therefore the first article published in a calendar year. Articles are numbered consecutively over all quarterly issues published in a year.


All articles are equipped with marginal numbers. This allows you to cite the relevant reference directly. The marginal numbers start again at 1 for each article.

The page numbers of the articles (PDF version) are based on the quarterly issues. The quarterly issues are numbered consecutively. This means that the first article published per quarter starts with page number 1, after which all articles published in that quarter are numbered consecutively. However, the number of pages is only for orientation in the PDF document. For citing the articles on the zsis), the margin numbers should be used.

You will find a concrete citation suggestion both in the online version and in the PDF document with each article on the zsis).

  • Publication policy
  • Utilisation Agreement


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  • Publication policy
  • Utilisation Agreement

Institut für Schweizerisches und Internationales Steuerrecht

Founded in 2000 as an independent, non-commercial institute in the legal form of an association. The approximately 300 members and patrons of the association come from the fields of tax consultancy, tax administration, tax justice and tax law throughout Switzerland. The Institute's projects are supported by income from seminars, from university courses in partnership with Kalaidos Law School, from the content distributed through the zsis) as well as by membership and patronage fees.


Responsible for the content of this site:

Institute for Swiss and International Tax Law (ISIS), Office
Seestrasse 344, CH-8038 Zurich | |

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