{"id":2574,"date":"2023-11-27T14:18:12","date_gmt":"2023-11-27T13:18:12","guid":{"rendered":"https:\/\/www.etude-avocats-lausanne.ch\/?page_id=2574"},"modified":"2024-06-22T14:45:00","modified_gmt":"2024-06-22T12:45:00","slug":"profit-tax","status":"publish","type":"page","link":"https:\/\/www.etude-avocats-lausanne.ch\/en\/profit-tax\/","title":{"rendered":"Profit tax"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2574\" class=\"elementor elementor-2574\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<header class=\"elementor-section elementor-top-section elementor-element elementor-element-a9934c8 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a9934c8\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container 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srcset=\"https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/uploads\/2025\/02\/Etude-avocats-lausanne.ch_.png 2000w, https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/uploads\/2025\/02\/Etude-avocats-lausanne.ch_-300x46.png 300w, https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/uploads\/2025\/02\/Etude-avocats-lausanne.ch_-1600x246.png 1600w, https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/uploads\/2025\/02\/Etude-avocats-lausanne.ch_-768x118.png 768w, https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/uploads\/2025\/02\/Etude-avocats-lausanne.ch_-1536x236.png 1536w\" sizes=\"(max-width: 2000px) 100vw, 2000px\" \/>\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-37e93ef4\" data-id=\"37e93ef4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6717f3c9 elementor-nav-menu__align-end elementor-nav-menu--stretch elementor-nav-menu--dropdown-mobile elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu\" data-id=\"6717f3c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;full_width&quot;:&quot;stretch&quot;,&quot;layout&quot;:&quot;horizontal&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i class=\\&quot;fas fa-caret-down\\&quot; aria-hidden=\\&quot;true\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;toggle&quot;:&quot;burger&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"Menu\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-horizontal e--pointer-overline e--animation-fade\">\n\t\t\t\t<ul id=\"menu-1-6717f3c9\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-1048\"><a href=\"#\" class=\"elementor-item elementor-item-anchor\">Skills<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-1038\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/divorce-attorney\/\" class=\"elementor-sub-item\">Divorce attorney<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2433\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/mutual-consent-divorce\/\" class=\"elementor-sub-item\">Mutual consent divorce<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2445\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/unilateral-divorce\/\" class=\"elementor-sub-item\">Unilateral divorce<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2455\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/protective-measures-for-the-conjugal-union-pmcu\/\" class=\"elementor-sub-item\">Protective measures for the conjugal union (PMCU)<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2466\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/maintenance-contribution-divorce\/\" class=\"elementor-sub-item\">Maintenance contribution in case of divorce<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2490\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/division-2nd-pillar\/\" class=\"elementor-sub-item\">Division of the 2nd pillar<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2502\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/child-maintenance-obligation\/\" class=\"elementor-sub-item\">Child maintenance obligation<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2514\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/obligation-to-work\/\" class=\"elementor-sub-item\">Obligation to work<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2527\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/essential-living-expenses\/\" class=\"elementor-sub-item\">Essential living expenses<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2538\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/visitation-rights\/\" class=\"elementor-sub-item\">Visitation rights<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2549\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/custody-rights\/\" class=\"elementor-sub-item\">Custody rights<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5090\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/cryptocurrency-lawyer\/\" class=\"elementor-sub-item\">Cryptocurrency lawyer<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-2561\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tax-lawyer\/\" class=\"elementor-sub-item\">Tax lawyer<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2573\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/corporate-taxation\/\" class=\"elementor-sub-item\">Corporate taxation<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2584\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/profit-tax\/\" class=\"elementor-sub-item\">Profit tax<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2595\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/capital-tax\/\" class=\"elementor-sub-item\">Capital tax<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2606\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tax-profit-distribution\/\" class=\"elementor-sub-item\">Tax on profit distribution<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2618\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/withholding-tax\/\" class=\"elementor-sub-item\">Withholding tax<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2629\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/stamp-duties\/\" class=\"elementor-sub-item\">Stamp duties<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2640\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tax-deductions\/\" class=\"elementor-sub-item\">Tax deductions<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2651\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/value-added-tax-vat\/\" class=\"elementor-sub-item\">Value Added Tax (VAT)<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2662\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/income-tax\/\" class=\"elementor-sub-item\">Income tax<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2674\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/wealth-tax\/\" class=\"elementor-sub-item\">Wealth tax<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2685\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/expenditure-based-taxation\/\" class=\"elementor-sub-item\">Expenditure-based taxation<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-1039\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/employment-lawyer\/\" class=\"elementor-sub-item\">Employment Lawyer<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2700\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/unfair-dismissal\/\" class=\"elementor-sub-item\">Unfair dismissal<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2711\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/job-abandonment\/\" class=\"elementor-sub-item\">Job abandonment<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2723\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/certificate-of-employment\/\" class=\"elementor-sub-item\">Certificate of employment<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2734\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/immediate-termination-employment-contract\/\" class=\"elementor-sub-item\">Immediate termination of employment contract<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2745\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/employment-contracts-switzerland\/\" class=\"elementor-sub-item\">Employment contracts in Switzerland<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2756\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/working-conditions-compensation\/\" class=\"elementor-sub-item\">Working conditions and compensation<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2767\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/rights-obligations-employees-employers\/\" class=\"elementor-sub-item\">Rights and obligations of employees and employers<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2778\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/worker-representation-workplace-conflicts\/\" class=\"elementor-sub-item\">Worker representation and workplace conflicts<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2790\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/foreign-workers-employment\/\" class=\"elementor-sub-item\">Foreign workers\u2019 employment<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2800\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/payroll-portage\/\" class=\"elementor-sub-item\">Payroll portage<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-2812\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/traffic-lawyer\/\" class=\"elementor-sub-item\">Traffic lawyer<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2823\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/driving-under-nfluence-alcohol\/\" class=\"elementor-sub-item\">Driving under the influence of alcohol<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2834\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/speeding\/\" class=\"elementor-sub-item\">Speeding<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2845\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/driving-under-influence-drugs\/\" class=\"elementor-sub-item\">Driving under the influence of drugs<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2856\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/drivers-license-suspension\/\" class=\"elementor-sub-item\">Driver\u2019s license suspension<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2868\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/warnings-road-traffic\/\" class=\"elementor-sub-item\">Warnings in Road Traffic<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2887\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/ordinary-driving-license-suspension\/\" class=\"elementor-sub-item\">Ordinary driving license suspension<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2924\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/security-withdrawal\/\" class=\"elementor-sub-item\">Security withdrawal<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2935\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/preventive-driving-license-withdrawal\/\" class=\"elementor-sub-item\">Preventive driving license withdrawal<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2947\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/permanent-revocation-driving-license\/\" class=\"elementor-sub-item\">Permanent revocation of the driving license<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2959\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/withdrawal-probationary-license\/\" class=\"elementor-sub-item\">Withdrawal of the probationary license<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2970\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/via-sicura\/\" class=\"elementor-sub-item\">Via sicura<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-2981\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/commercial-law-lawyer\/\" class=\"elementor-sub-item\">Commercial law lawyer<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2993\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/public-limited-company\/\" class=\"elementor-sub-item\">Public limited company<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3010\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/limited-liability-company\/\" class=\"elementor-sub-item\">Limited liability company<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3022\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/sole-proprietorship\/\" class=\"elementor-sub-item\">Sole proprietorship<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3033\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/general-partnership\/\" class=\"elementor-sub-item\">General partnership<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3045\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/simple-partnership\/\" class=\"elementor-sub-item\">Simple partnership<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3056\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/branch-swiss-company\/\" class=\"elementor-sub-item\">Branch of a Swiss company<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3067\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/branch-of-a-foreign-company\/\" class=\"elementor-sub-item\">Branch of a Foreign Company<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3078\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/shareholders-agreements\/\" class=\"elementor-sub-item\">Shareholders\u2019 agreements<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1044\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/real-estate-lawyer\/\" class=\"elementor-sub-item\">Real Estate Lawyer<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1037\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/criminal-law-attorney\/\" class=\"elementor-sub-item\">Criminal Law Attorney<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1036\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/corporate-lawyer\/\" class=\"elementor-sub-item\">Corporate Lawyer<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1042\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/private-law-attorney\/\" class=\"elementor-sub-item\">Private law attorney<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1040\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/lawyer-for-dispute-resolution\/\" class=\"elementor-sub-item\">Lawyer for dispute resolution<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-4637\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/debt-collection-lawyer\/\" class=\"elementor-sub-item\">Debt Collection Lawyer<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4597\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/debt-collection-procedure\/\" class=\"elementor-sub-item\">Debt collection procedure<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4596\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/debt-collection-request\/\" class=\"elementor-sub-item\">Debt collection request<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4595\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/request-to-continue-debt-collection\/\" class=\"elementor-sub-item\">Request to continue debt collection<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4594\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/payment-order\/\" class=\"elementor-sub-item\">Payment order<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4593\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/objection-to-payment-order\/\" class=\"elementor-sub-item\">Objection to the payment order<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4592\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/objection-lifting-procedures\/\" class=\"elementor-sub-item\">Objection lifting procedures<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5047\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/execution-seizure\/\" class=\"elementor-sub-item\">The execution of a seizure<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1034\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/competition-lawyer\/\" class=\"elementor-sub-item\">Competition Lawyer<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-4621\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/lease-lawyer\/\" class=\"elementor-sub-item\">Lease Lawyer<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4416\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/notice-periods-lease-law\/\" class=\"elementor-sub-item\">Notice periods in lease law<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4429\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/conciliation-mediation-rental-disputes\/\" class=\"elementor-sub-item\">Conciliation and mediation in rental disputes<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4444\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/managing-noise-disturbances-neighborly-disputes\/\" class=\"elementor-sub-item\">Managing noise disturbances and neighborly disputes<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4417\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/early-termination-lease\/\" class=\"elementor-sub-item\">Early Termination of a Lease<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4458\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/criteria-setting-initial-rent\/\" class=\"elementor-sub-item\">Criteria for setting the initial rent<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4482\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tenant-obligations-when-relocating-abroad\/\" class=\"elementor-sub-item\">Tenant obligations when relocating abroad<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4481\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/landlords-lien-rights\/\" class=\"elementor-sub-item\">Landlord\u2019s lien rights<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4506\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/eviction-procedures-illegal-occupation\/\" class=\"elementor-sub-item\">Eviction procedures for illegal occupation<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4505\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/role-real-estate-agencies-property-management-switzerland\/\" class=\"elementor-sub-item\">Real estate agencies in property management<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5048\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tenants-rights-and-obligations\/\" class=\"elementor-sub-item\">Tenant\u2019s rights and obligations<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5049\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/repairs-and-maintenance\/\" class=\"elementor-sub-item\">Repairs and maintenance<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5050\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/lease-termination-procedure\/\" class=\"elementor-sub-item\">Lease termination procedure<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5051\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tenants-rights-event-work-being-carried-out-dwelling\/\" class=\"elementor-sub-item\">Tenant\u2019s rights in the event of work being carried out in the dwelling<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5052\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/lessors-rights-and-obligations\/\" class=\"elementor-sub-item\">The lessor\u2019s rights and obligations<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5053\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/subletting\/\" class=\"elementor-sub-item\">Subletting<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5054\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tenants-right-pre-emption-sale-property\/\" class=\"elementor-sub-item\">Tenant\u2019s right of pre-emption in the event of sale of the property<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5055\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/rental-expenses\/\" class=\"elementor-sub-item\">Rental expenses<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5056\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/procedure-rent-increases-during-lease-term\/\" class=\"elementor-sub-item\">The procedure for rent increases during the lease term<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5058\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/property-relocation\/\" class=\"elementor-sub-item\">Property relocation<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5057\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/protection-against-wrongful-lease-termination\/\" class=\"elementor-sub-item\">Protection against wrongful lease termination<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5059\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/unfair-terms-lease-contracts\/\" class=\"elementor-sub-item\">Unfair terms in lease contracts<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5060\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/return-property-inventory-fixtures\/\" class=\"elementor-sub-item\">Return of the property (inventory of fixtures)<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5061\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/consequences-non-payment-rent\/\" class=\"elementor-sub-item\">The consequences of non-payment of rent<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5062\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/rent-adjustment\/\" class=\"elementor-sub-item\">Rent Adjustment<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5063\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/rental-deposit-guarantees\/\" class=\"elementor-sub-item\">Rental Deposit Guarantees<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5064\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/short-term-lease\/\" class=\"elementor-sub-item\">Short-Term Lease<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5065\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/subsidized-housing\/\" class=\"elementor-sub-item\">Subsidized housing<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5066\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tenants-home-insurance-obligations\/\" class=\"elementor-sub-item\">Tenant\u2019s home insurance obligations<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5067\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tenants-rights-tenancy-agreement\/\" class=\"elementor-sub-item\">Tenants\u2019 rights in a tenancy agreement<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5068\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/changes-lease-during-term-contract\/\" class=\"elementor-sub-item\">Changes to the lease during the term of the contract<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5069\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/effects-separation-divorce-lease-contract\/\" class=\"elementor-sub-item\">The effects of separation or divorce on the lease contract<\/a><\/li>\n\t<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-1046\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/our-study\/\" class=\"elementor-item\">Our firm<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4323\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/our-team\/\" class=\"elementor-sub-item\">Our Team<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1047\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/contact\/\" class=\"elementor-item\">Contact<\/a><\/li>\n<li class=\"menu-item wpml-ls-slot-2 wpml-ls-item wpml-ls-item-en wpml-ls-current-language wpml-ls-menu-item wpml-ls-first-item menu-item-type-wpml_ls_menu_item menu-item-object-wpml_ls_menu_item menu-item-has-children menu-item-wpml-ls-2-en\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/\" role=\"menuitem\" class=\"elementor-item\"><img decoding=\"async\"\n            class=\"wpml-ls-flag\"\n            src=\"https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/plugins\/sitepress-multilingual-cms\/res\/flags\/en.png\"\n            alt=\"English\"\n            \n            \n    \/><\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item wpml-ls-slot-2 wpml-ls-item wpml-ls-item-fr wpml-ls-menu-item wpml-ls-last-item menu-item-type-wpml_ls_menu_item menu-item-object-wpml_ls_menu_item menu-item-wpml-ls-2-fr\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/\" title=\"Switch to French\" aria-label=\"Switch to French\" role=\"menuitem\" class=\"elementor-sub-item\"><img decoding=\"async\"\n            class=\"wpml-ls-flag\"\n            src=\"https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/plugins\/sitepress-multilingual-cms\/res\/flags\/fr.png\"\n            alt=\"French\"\n            \n            \n    \/><\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"Menu Toggle\" aria-expanded=\"false\">\n\t\t\t<i aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open eicon-menu-bar\"><\/i><i aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close eicon-close\"><\/i>\t\t<\/div>\n\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-6717f3c9\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-1048\"><a href=\"#\" class=\"elementor-item elementor-item-anchor\" tabindex=\"-1\">Skills<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-1038\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/divorce-attorney\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Divorce attorney<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2433\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/mutual-consent-divorce\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Mutual consent divorce<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2445\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/unilateral-divorce\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Unilateral divorce<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2455\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/protective-measures-for-the-conjugal-union-pmcu\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Protective measures for the conjugal union (PMCU)<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2466\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/maintenance-contribution-divorce\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Maintenance contribution in case of divorce<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2490\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/division-2nd-pillar\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Division of the 2nd pillar<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2502\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/child-maintenance-obligation\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Child maintenance obligation<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2514\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/obligation-to-work\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Obligation to work<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2527\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/essential-living-expenses\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Essential living expenses<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2538\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/visitation-rights\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Visitation rights<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2549\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/custody-rights\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Custody rights<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5090\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/cryptocurrency-lawyer\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Cryptocurrency lawyer<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-2561\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tax-lawyer\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tax lawyer<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2573\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/corporate-taxation\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Corporate taxation<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2584\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/profit-tax\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Profit tax<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2595\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/capital-tax\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Capital tax<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2606\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tax-profit-distribution\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tax on profit distribution<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2618\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/withholding-tax\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Withholding tax<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2629\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/stamp-duties\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Stamp duties<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2640\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tax-deductions\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tax deductions<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2651\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/value-added-tax-vat\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Value Added Tax (VAT)<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2662\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/income-tax\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Income tax<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2674\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/wealth-tax\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Wealth tax<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2685\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/expenditure-based-taxation\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Expenditure-based taxation<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-1039\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/employment-lawyer\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Employment Lawyer<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2700\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/unfair-dismissal\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Unfair dismissal<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2711\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/job-abandonment\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Job abandonment<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2723\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/certificate-of-employment\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Certificate of employment<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2734\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/immediate-termination-employment-contract\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Immediate termination of employment contract<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2745\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/employment-contracts-switzerland\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Employment contracts in Switzerland<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2756\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/working-conditions-compensation\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Working conditions and compensation<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2767\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/rights-obligations-employees-employers\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Rights and obligations of employees and employers<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2778\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/worker-representation-workplace-conflicts\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Worker representation and workplace conflicts<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2790\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/foreign-workers-employment\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Foreign workers\u2019 employment<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2800\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/payroll-portage\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Payroll portage<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-2812\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/traffic-lawyer\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Traffic lawyer<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2823\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/driving-under-nfluence-alcohol\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Driving under the influence of alcohol<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2834\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/speeding\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Speeding<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2845\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/driving-under-influence-drugs\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Driving under the influence of drugs<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2856\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/drivers-license-suspension\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Driver\u2019s license suspension<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2868\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/warnings-road-traffic\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Warnings in Road Traffic<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2887\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/ordinary-driving-license-suspension\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Ordinary driving license suspension<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2924\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/security-withdrawal\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Security withdrawal<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2935\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/preventive-driving-license-withdrawal\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Preventive driving license withdrawal<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2947\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/permanent-revocation-driving-license\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Permanent revocation of the driving license<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2959\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/withdrawal-probationary-license\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Withdrawal of the probationary license<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2970\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/via-sicura\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Via sicura<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-2981\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/commercial-law-lawyer\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Commercial law lawyer<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2993\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/public-limited-company\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Public limited company<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3010\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/limited-liability-company\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Limited liability company<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3022\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/sole-proprietorship\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Sole proprietorship<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3033\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/general-partnership\/\" class=\"elementor-sub-item\" tabindex=\"-1\">General partnership<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3045\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/simple-partnership\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Simple partnership<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3056\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/branch-swiss-company\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Branch of a Swiss company<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3067\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/branch-of-a-foreign-company\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Branch of a Foreign Company<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3078\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/shareholders-agreements\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Shareholders\u2019 agreements<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1044\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/real-estate-lawyer\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Real Estate Lawyer<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1037\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/criminal-law-attorney\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Criminal Law Attorney<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1036\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/corporate-lawyer\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Corporate Lawyer<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1042\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/private-law-attorney\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Private law attorney<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1040\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/lawyer-for-dispute-resolution\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Lawyer for dispute resolution<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-4637\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/debt-collection-lawyer\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Debt Collection Lawyer<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4597\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/debt-collection-procedure\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Debt collection procedure<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4596\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/debt-collection-request\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Debt collection request<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4595\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/request-to-continue-debt-collection\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Request to continue debt collection<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4594\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/payment-order\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Payment order<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4593\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/objection-to-payment-order\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Objection to the payment order<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4592\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/objection-lifting-procedures\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Objection lifting procedures<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5047\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/execution-seizure\/\" class=\"elementor-sub-item\" tabindex=\"-1\">The execution of a seizure<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1034\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/competition-lawyer\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Competition Lawyer<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-4621\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/lease-lawyer\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Lease Lawyer<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4416\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/notice-periods-lease-law\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Notice periods in lease law<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4429\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/conciliation-mediation-rental-disputes\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Conciliation and mediation in rental disputes<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4444\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/managing-noise-disturbances-neighborly-disputes\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Managing noise disturbances and neighborly disputes<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4417\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/early-termination-lease\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Early Termination of a Lease<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4458\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/criteria-setting-initial-rent\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Criteria for setting the initial rent<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4482\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tenant-obligations-when-relocating-abroad\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tenant obligations when relocating abroad<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4481\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/landlords-lien-rights\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Landlord\u2019s lien rights<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4506\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/eviction-procedures-illegal-occupation\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Eviction procedures for illegal occupation<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4505\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/role-real-estate-agencies-property-management-switzerland\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Real estate agencies in property management<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5048\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tenants-rights-and-obligations\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tenant\u2019s rights and obligations<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5049\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/repairs-and-maintenance\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Repairs and maintenance<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5050\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/lease-termination-procedure\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Lease termination procedure<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5051\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tenants-rights-event-work-being-carried-out-dwelling\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tenant\u2019s rights in the event of work being carried out in the dwelling<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5052\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/lessors-rights-and-obligations\/\" class=\"elementor-sub-item\" tabindex=\"-1\">The lessor\u2019s rights and obligations<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5053\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/subletting\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Subletting<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5054\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tenants-right-pre-emption-sale-property\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tenant\u2019s right of pre-emption in the event of sale of the property<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5055\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/rental-expenses\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Rental expenses<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5056\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/procedure-rent-increases-during-lease-term\/\" class=\"elementor-sub-item\" tabindex=\"-1\">The procedure for rent increases during the lease term<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5058\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/property-relocation\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Property relocation<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5057\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/protection-against-wrongful-lease-termination\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Protection against wrongful lease termination<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5059\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/unfair-terms-lease-contracts\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Unfair terms in lease contracts<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5060\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/return-property-inventory-fixtures\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Return of the property (inventory of fixtures)<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5061\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/consequences-non-payment-rent\/\" class=\"elementor-sub-item\" tabindex=\"-1\">The consequences of non-payment of rent<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5062\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/rent-adjustment\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Rent Adjustment<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5063\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/rental-deposit-guarantees\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Rental Deposit Guarantees<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5064\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/short-term-lease\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Short-Term Lease<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5065\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/subsidized-housing\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Subsidized housing<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5066\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tenants-home-insurance-obligations\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tenant\u2019s home insurance obligations<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5067\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/tenants-rights-tenancy-agreement\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tenants\u2019 rights in a tenancy agreement<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5068\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/changes-lease-during-term-contract\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Changes to the lease during the term of the contract<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5069\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/effects-separation-divorce-lease-contract\/\" class=\"elementor-sub-item\" tabindex=\"-1\">The effects of separation or divorce on the lease contract<\/a><\/li>\n\t<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-1046\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/our-study\/\" class=\"elementor-item\" tabindex=\"-1\">Our firm<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4323\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/our-team\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Our Team<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1047\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/contact\/\" class=\"elementor-item\" tabindex=\"-1\">Contact<\/a><\/li>\n<li class=\"menu-item wpml-ls-slot-2 wpml-ls-item wpml-ls-item-en wpml-ls-current-language wpml-ls-menu-item wpml-ls-first-item menu-item-type-wpml_ls_menu_item menu-item-object-wpml_ls_menu_item menu-item-has-children menu-item-wpml-ls-2-en\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/\" role=\"menuitem\" class=\"elementor-item\" tabindex=\"-1\"><img decoding=\"async\"\n            class=\"wpml-ls-flag\"\n            src=\"https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/plugins\/sitepress-multilingual-cms\/res\/flags\/en.png\"\n            alt=\"English\"\n            \n            \n    \/><\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item wpml-ls-slot-2 wpml-ls-item wpml-ls-item-fr wpml-ls-menu-item wpml-ls-last-item menu-item-type-wpml_ls_menu_item menu-item-object-wpml_ls_menu_item menu-item-wpml-ls-2-fr\"><a href=\"https:\/\/www.etude-avocats-lausanne.ch\/\" title=\"Switch to French\" aria-label=\"Switch to French\" role=\"menuitem\" class=\"elementor-sub-item\" tabindex=\"-1\"><img decoding=\"async\"\n            class=\"wpml-ls-flag\"\n            src=\"https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/plugins\/sitepress-multilingual-cms\/res\/flags\/fr.png\"\n            alt=\"French\"\n            \n            \n    \/><\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/header>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6153adb0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6153adb0\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4dd3b4c2\" data-id=\"4dd3b4c2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2b63f9d5 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2b63f9d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c2daa95 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"7c2daa95\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Take an appointment with an lawyer<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5554e134 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5554e134\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-22103ec\" data-id=\"22103ec\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-24d20ad3 elementor-widget elementor-widget-heading\" data-id=\"24d20ad3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Profit tax<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1386226a elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1386226a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-86ca8aa elementor-widget elementor-widget-text-editor\" data-id=\"86ca8aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Profit tax is one of the most significant taxes in Switzerland. It is levied on the profits earned by businesses, associations, foundations, and other legal entities. Each canton is responsible for administering profit tax and can determine its own tax legislation. Companies that generate taxable profits are required to declare and pay profit tax to the competent tax authorities.\u00a0<\/p><h2>Subjecting capital companies to tax<\/h2><p>In Switzerland, capital companies, such as public limited companies (SA), limited liability companies (S\u00e0rl), partnership limited by shares (SECA), and cooperatives, are legal entities subject to profit tax. They are considered separate legal persons from their owners, meaning they are responsible for their own taxes. Public limited companies and limited liability companies are taxed on their net profits, while partnership limited by shares are taxed on their gross profits. The tax liability for capital companies depends on the location of their registered office in Switzerland. If the company has its registered office in Switzerland, it is subject to Swiss profit tax. If the company does not have its registered office in Switzerland but carries out commercial activities there, it is taxed on the profits generated in the country in question. Profit tax rates vary from canton to canton and can change each year. For more information regarding profit tax rates, visit the dedicated page.<\/p><h2>Subjecting associations, foundations, and other legal entities<\/h2><p>Associations, foundations, and other legal entities are subject to profit tax in Switzerland, but liability depends on their purpose and funding. Non-profit associations and foundations are not subject to profit tax if they use their profits for general interest purposes. However, if they generate profits for profit-making purposes, they are considered businesses and subject to profit tax.<br \/>Associations and foundations can benefit from tax deductions, such as donations and contributions that are deductible from taxable profit. Associations and foundations with charitable or public utility activities may also benefit from full or partial tax exemption. This depends on the canton in which they are located and the type of activity they conduct. In general, tax rates for associations, foundations, and other legal entities are lower than for capital companies due to their non-profit status.<\/p><p>How profit tax is calculated for associations, foundations, and other legal entities depends on their legal form. Associations or partnerships are taxed based on their net profit, i.e., the profit made after deducting operating expenses and charges. However, foundations are taxed based on their gross profit, i.e., the total amount of income generated by the foundation, without deducting expenses and charges.<\/p><p>It is important to note that cooperatives and partnerships are also subject to profit tax in Switzerland. The way the tax is calculated depends on their legal form, just like for associations and foundations. Tax rates vary from canton to canton and can change each year.<\/p><p>In conclusion, associations, foundations, and other legal entities have tax obligations in Switzerland, but their liability depends on their purpose and funding. Tax rates on profits for these entities are generally lower than for capital companies, due to their non-profit status. It is important to find out about tax rates in the canton where the entity is located to ensure compliance with tax obligations and take advantage of any possible tax deductions.<\/p><h2>Calculating corporate profit tax in Switzerland<\/h2><p>Calculating corporate profit tax in Switzerland is a complex process that depends on several factors. The net profit earned during the fiscal year is the basis for calculating profit tax. This net profit is determined by deducting operating expenses, financial charges, and tax charges from the company&#8217;s operating income. Operating income includes sales of products and services, capital gains, rental income, and investment income.<br \/>The profit tax rate is determined by the canton in which the company is located and varies from canton to canton. The tax rate can also vary depending on the size of the company and its legal form. Small businesses tend to benefit from a lower tax rate than large companies.<\/p><p>Companies can also benefit from tax deductions to which they are entitled based on their activity and financial situation. It is important to find out about the tax deductions available in the canton where the company is located to maximize tax savings.<\/p><p>For more information on corporate profit tax rates in Switzerland, it is advisable to consult the dedicated page on the website of the cantonal tax authorities. It is also recommended to consult a tax advisor to ensure that all tax obligations are met and to maximize tax savings.<\/p><h2>Special tax regimes for companies in Switzerland<\/h2><p>In Switzerland, there are several special tax regimes for businesses, each with its own advantages. In addition to the holding company regime, some cantons offer tax incentives for innovative companies and start-ups. These regimes may include reduced tax rates for profits reinvested in the company, as well as tax breaks for investments in research and development. Cities and cantons may also offer tax incentives to encourage investment in real estate and create local jobs.<br \/>Although these tax regimes can offer many benefits to businesses, it is important to note that they are subject to strict criteria and reporting obligations. Companies must therefore ensure that they meet these requirements before deciding to engage in these tax regimes.<\/p><p>In summary, special tax regimes in Switzerland are a key element of the favorable tax environment for businesses in the country. Companies have the opportunity to benefit from significant tax relief for their activities, but must be aware of the obligations and administrative costs associated with these regimes. It is therefore recommended to consult a tax advisor to ensure that the benefits of special tax regimes are maximized while complying with legal requirements.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2957764d elementor-section-full_width elementor-section-height-min-height elementor-section-items-stretch elementor-section-content-middle elementor-section-height-default\" data-id=\"2957764d\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-7b42f942\" data-id=\"7b42f942\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e682713 elementor-widget elementor-widget-spacer\" data-id=\"e682713\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-19257924\" data-id=\"19257924\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-579a05ac elementor-widget elementor-widget-heading\" data-id=\"579a05ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Initial consultation <\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ec506d3 elementor-widget elementor-widget-heading\" data-id=\"5ec506d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">from 60 min to CHF 220.00<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c38cee5 elementor-widget elementor-widget-text-editor\" data-id=\"3c38cee5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Take points of your situation with a specialized lawyer.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2eefdde2 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2eefdde2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1f1d46 elementor-widget elementor-widget-text-editor\" data-id=\"b1f1d46\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>You only want an appointment to ask some questions?<br \/><i><\/i>Not sure what to do?<br \/>Is your situation unclear?<\/p><p><strong>Opt for an initial consultation with a lawyer.<\/strong><\/p><p>You will then decide if you wish to proceed and our lawyers will give you the cost of the procedure according to your case. Appointments available in person or by videoconference.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-322859f8 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"322859f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Make an appointment with a lawyer<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6598e284 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6598e284\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-177fdf99\" data-id=\"177fdf99\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2f1724b elementor-widget elementor-widget-heading\" data-id=\"2f1724b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Need a lawyer in Lausanne? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff96a35 elementor-widget elementor-widget-heading\" data-id=\"ff96a35\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Take an appointment now<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ecaf3ae elementor-widget elementor-widget-text-editor\" data-id=\"7ecaf3ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>by calling our secretariat or by filling out the form below. Appointments available in person or by videoconference.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2005e516 elementor-hidden-phone elementor-widget elementor-widget-heading\" data-id=\"2005e516\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">+41 21 566 77 \n 47<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e737063 elementor-align-center elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-button\" data-id=\"5e737063\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"tel:+41215667747\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">+41 21 566 77   47<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4bde3767 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"4bde3767\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e7b251f elementor-hidden-desktop elementor-hidden-tablet elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"6e7b251f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Suivant&quot;,&quot;step_previous_label&quot;:&quot;Pr\\u00e9c\\u00e9dent&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"Etude Lausanne - Mobile - EN\" aria-label=\"Etude Lausanne - Mobile - EN\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"2574\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"6e7b251f\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Profit tax\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"2574\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tName\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Name\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_6ca76f1 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_6ca76f1\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tFirst name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_6ca76f1]\" id=\"form-field-field_6ca76f1\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"First name\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tE-mail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"E-mail\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_0c5e40a elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_0c5e40a\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tTel\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_0c5e40a]\" id=\"form-field-field_0c5e40a\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"T\u00e9l.\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-message\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tMessage\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-sm\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"4\" placeholder=\"Message\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Send<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4eb2c54 elementor-hidden-phone elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"4eb2c54\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Suivant&quot;,&quot;step_previous_label&quot;:&quot;Pr\\u00e9c\\u00e9dent&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"Etude Lausanne  - EN\" aria-label=\"Etude Lausanne  - EN\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"2574\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"4eb2c54\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Profit tax\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"2574\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tName\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Name\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_6ca76f1 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_6ca76f1\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tFirst name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_6ca76f1]\" id=\"form-field-field_6ca76f1\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"First name\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tE-mail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"E-mail\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_0c5e40a elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_0c5e40a\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tTel\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_0c5e40a]\" id=\"form-field-field_0c5e40a\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"T\u00e9l.\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-message\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tMessage\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-sm\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"4\" placeholder=\"Message\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Send<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<footer class=\"elementor-section elementor-top-section elementor-element elementor-element-5da8abe elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"5da8abe\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6ae7f66c\" data-id=\"6ae7f66c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2d17ed4a elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2d17ed4a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-747c0009 elementor-hidden-phone elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"747c0009\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-30b3be81\" data-id=\"30b3be81\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5f8fad92 elementor-widget elementor-widget-image\" data-id=\"5f8fad92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"900\" height=\"344\" src=\"https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/uploads\/2021\/07\/pbm_logo_v1_orange_rvb.png\" class=\"attachment-large size-large wp-image-983\" alt=\"\" srcset=\"https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/uploads\/2021\/07\/pbm_logo_v1_orange_rvb.png 1103w, https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/uploads\/2021\/07\/pbm_logo_v1_orange_rvb-300x115.png 300w, https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/uploads\/2021\/07\/pbm_logo_v1_orange_rvb-768x294.png 768w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1caa56d7 elementor-widget elementor-widget-text-editor\" data-id=\"1caa56d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>PBM Avocats &#8211; Law firm based in Geneva and Lausanne. Lawyers registered at the bars of Geneva and Vaud.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39f7bb3e elementor-align-left elementor-hidden-mobile elementor-widget elementor-widget-button\" data-id=\"39f7bb3e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"http:\/\/www.etude-avocats-lausanne.ch\/en\/our-team\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Our Team<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4e1f35ec\" data-id=\"4e1f35ec\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7a7e282b elementor-widget elementor-widget-heading\" data-id=\"7a7e282b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">PBM Lawyers in Lausanne<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72b1f3dc elementor-widget elementor-widget-text-editor\" data-id=\"72b1f3dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Rue de Mauborget 12,<\/p><p>1003 Lausanne<\/p><p>T. : <a href=\"tel:+41215667747\">+41 21 566 77 47<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4fae574b elementor-widget elementor-widget-google_maps\" data-id=\"4fae574b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"google_maps.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-custom-embed\">\n\t\t\t<iframe loading=\"lazy\"\n\t\t\t\t\tsrc=\"https:\/\/maps.google.com\/maps?q=Rue%20de%20Mauborget%2012%2C%20%201003%20Lausanne&#038;t=m&#038;z=12&#038;output=embed&#038;iwloc=near\"\n\t\t\t\t\ttitle=\"Rue de Mauborget 12,  1003 Lausanne\"\n\t\t\t\t\taria-label=\"Rue de Mauborget 12,  1003 Lausanne\"\n\t\t\t><\/iframe>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-582fd47f elementor-hidden-desktop elementor-hidden-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"582fd47f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-cb06c33\" data-id=\"cb06c33\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-11b9b4b9 elementor-widget elementor-widget-image\" data-id=\"11b9b4b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"900\" height=\"344\" src=\"https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/uploads\/2021\/07\/pbm_logo_v1_orange_rvb.png\" class=\"attachment-large size-large wp-image-983\" alt=\"\" srcset=\"https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/uploads\/2021\/07\/pbm_logo_v1_orange_rvb.png 1103w, https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/uploads\/2021\/07\/pbm_logo_v1_orange_rvb-300x115.png 300w, https:\/\/www.etude-avocats-lausanne.ch\/wp-content\/uploads\/2021\/07\/pbm_logo_v1_orange_rvb-768x294.png 768w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3abfbfc7 elementor-widget elementor-widget-text-editor\" data-id=\"3abfbfc7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>PBM Avocats &#8211; Law firm based in Geneva and Lausanne. Lawyers registered at the bars of Geneva and Vaud.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6681bc6c elementor-widget elementor-widget-heading\" data-id=\"6681bc6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">PBM Lawyers in Lausanne<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f670137 elementor-widget elementor-widget-text-editor\" data-id=\"4f670137\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Rue de Mauborget 12,<\/p><p>1003 Lausanne<\/p><p>T. : <a href=\"tel:+41215667747\">+41 21 566 77 47<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-497d593f elementor-widget elementor-widget-google_maps\" data-id=\"497d593f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"google_maps.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-custom-embed\">\n\t\t\t<iframe loading=\"lazy\"\n\t\t\t\t\tsrc=\"https:\/\/maps.google.com\/maps?q=Rue%20de%20Mauborget%2012%2C%20%201003%20Lausanne&#038;t=m&#038;z=11&#038;output=embed&#038;iwloc=near\"\n\t\t\t\t\ttitle=\"Rue de Mauborget 12,  1003 Lausanne\"\n\t\t\t\t\taria-label=\"Rue de Mauborget 12,  1003 Lausanne\"\n\t\t\t><\/iframe>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b9ea7f9 elementor-align-center elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-button\" data-id=\"3b9ea7f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/our-team\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Our Team<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-2755513a elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2755513a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-3fb0e4a5\" data-id=\"3fb0e4a5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5abd08f3 elementor-widget elementor-widget-heading\" data-id=\"5abd08f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">All rights reserved - Reproduction prohibited - 2024 - Legal notice<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/footer>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Take an appointment with an lawyer Profit tax Profit tax is one of the most significant taxes in Switzerland. It is levied on the profits earned by businesses, associations, foundations, and other legal entities. Each canton is responsible for administering profit tax and can determine its own tax legislation. Companies that generate taxable profits are &#8230; <a title=\"Profit tax\" class=\"read-more\" href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/profit-tax\/\" aria-label=\"Read more about Profit tax\">Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_canvas","meta":{"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"class_list":["post-2574","page","type-page","status-publish"],"_links":{"self":[{"href":"https:\/\/www.etude-avocats-lausanne.ch\/en\/wp-json\/wp\/v2\/pages\/2574","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.etude-avocats-lausanne.ch\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.etude-avocats-lausanne.ch\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.etude-avocats-lausanne.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.etude-avocats-lausanne.ch\/en\/wp-json\/wp\/v2\/comments?post=2574"}],"version-history":[{"count":5,"href":"https:\/\/www.etude-avocats-lausanne.ch\/en\/wp-json\/wp\/v2\/pages\/2574\/revisions"}],"predecessor-version":[{"id":4210,"href":"https:\/\/www.etude-avocats-lausanne.ch\/en\/wp-json\/wp\/v2\/pages\/2574\/revisions\/4210"}],"wp:attachment":[{"href":"https:\/\/www.etude-avocats-lausanne.ch\/en\/wp-json\/wp\/v2\/media?parent=2574"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}