Lexplorer Swiss Tax ResearchWas sagt § 31 StG ZH? Mit aktuellem Wortlaut und Fundstelle.Lexplorer Swiss Tax ResearchWas gilt bei der Verrechnungssteuer für Naturaldividenden? Mit ESTV-Praxis.Lexplorer Swiss Tax ResearchVergleiche die Besteuerung von Mitarbeiterbeteiligungen in den Kantonen ZH und ZG.

Lexplorer searches Swiss tax law with verified, citable sources: federal tax acts (DBG, MWSTG, StHG, VStG, stamp duties), the tax acts of all 26 cantons, the official tax handbooks and administrative practice of 24 cantons, the federal administrative practice (ESTV and SSK circulars, VAT publications), plus commentary and academic doctrine. ChatGPT plans the research the way a tax professional would: statute first, then administrative practice and doctrine, and for cantonal questions the sources of the right canton — every key statement with a precise citation and a link to the original source. Examples: "What does § 31 of the Zurich tax act (StG ZH) say?" · "How are dividends in kind treated for withholding tax? Include ESTV practice." · "How does the DBG regulate employee participations?" · "Compare the practice in the cantons of ZH and ZG." Built for tax advisors, fiduciaries, lawyers and in-house teams. Requires a Lexplorer account (login on first use) — more at lexplorer.ch.

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Lexplorer Swiss Tax Research