The article deals with the influence of the Agreement on the Free Movement of Persons between Switzerland and the EU on the international tax separation, more specifically on the tax separation of tax deductions for natural persons. It analyses the question of whether current Swiss practice on international tax separation complies with the provisions of the agreement.
The article concludes that this is only partially the case. The case law of the Swiss Federal Tribunal and, in part, Swiss legislation should be adapted.
Luzius Cavelti/Christa Tobler, 'Zum Einfluss des Freizügigkeitsabkommen Schweiz-EU auf die internationale Steuerausscheidung in der Schweiz', in: Astrid Epiney/Sarah Progin-Theuerkauf/Flaminia Dahinden/Sophie Dukarm (eds.), Schweizerisches Jahrbuch für Europarecht = Annuaire suisse de droit européen 2023/2024, Zurich and Geneva: Schulthess 2024, 471-498.
