{"id":2607,"date":"2023-11-27T14:32:01","date_gmt":"2023-11-27T13:32:01","guid":{"rendered":"https:\/\/www.etude-avocats-lausanne.ch\/?page_id=2607"},"modified":"2024-06-22T14:12:22","modified_gmt":"2024-06-22T12:12:22","slug":"withholding-tax","status":"publish","type":"page","link":"https:\/\/www.etude-avocats-lausanne.ch\/en\/withholding-tax\/","title":{"rendered":"Withholding tax"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2607\" class=\"elementor elementor-2607\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<header class=\"elementor-section elementor-top-section elementor-element elementor-element-2f03df53 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2f03df53\" 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-16154a3a\" data-id=\"16154a3a\" 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-2748450c 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=\"2748450c\" 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-1-2748450c\" 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-2-2748450c\" 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-5efcd91d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5efcd91d\" 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-72f2d871\" data-id=\"72f2d871\" 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-157adef8 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"157adef8\" 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-7249399e elementor-align-center elementor-widget elementor-widget-button\" data-id=\"7249399e\" 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-2faba221 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2faba221\" 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-3a77c81b\" data-id=\"3a77c81b\" 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-6bf6e81e elementor-widget elementor-widget-heading\" data-id=\"6bf6e81e\" 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\">Withholding tax<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1fd7259a elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1fd7259a\" 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-5bbc5ddb elementor-widget elementor-widget-text-editor\" data-id=\"5bbc5ddb\" 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>In Switzerland, withholding tax is a source tax levied on capital income, such as interest, dividends, and capital gains. Financial institutions and companies that pay these incomes to beneficiaries are responsible for withholding this tax. This collection system ensures some fiscal equality among taxpayers, whether they are residents or non-residents in Switzerland. It is a cantonal tax, and each canton can freely set the applicable withholding tax rate. The amount of withholding tax deducted at the source can be offset against the income tax payable by the taxpayer. If the amount of withholding tax is higher than the income tax due, the excess can be refunded to the taxpayer.<\/p><h2>Withholding tax as a transitional tax<\/h2><p>Withholding tax is often considered a temporary tax in Switzerland. Investors investing in Swiss shares or having bank accounts in Switzerland are subject to withholding tax until they reach a certain investment threshold. Once this threshold is reached, investors can then request a refund of the withholding tax deducted from their investments.<br \/>The purpose of withholding tax is to encourage foreign investors to invest in Switzerland, while ensuring that taxes are paid on the income generated by these investments. It also allows Swiss tax authorities to collect taxes on foreign-sourced income without having to request additional information from investors.<\/p><p>However, for foreign investors unfamiliar with Swiss tax rules, this system can be complex to manage. Investors must be aware of the investment threshold and the applicable tax rate, as well as the refund deadlines for withholding tax. It is also important to note that investors must comply with the tax rules of their own country regarding the declaration of foreign-sourced income.<\/p><h2>Conditions for implementing withholding tax<\/h2><p>In Switzerland, the Federal Act on Withholding Tax (LIA) defines the conditions for applying withholding tax. According to this law, withholding tax applies to capital income, such as interest, dividends, and commissions. For capital income to be subject to withholding tax, it must meet certain conditions. Firstly, the income must be paid to a natural or legal person domiciled in Switzerland or having a permanent establishment there. Secondly, the income must come from a Swiss source, meaning from a person or entity domiciled or having a permanent establishment in Switzerland. Finally, the income must be taxable at the federal level. The law also specifies that certain categories of capital income are exempt from withholding tax. These include interest on mortgage claims, insurance indemnities, and interest on savings accounts up to a certain amount. Regarding dividends, withholding tax applies when the dividend is distributed by a Swiss company, regardless of the nationality of the shareholder beneficiary. The withholding tax rate on dividends is set at 35%, except in specific cases provided for by law where a reduced rate may apply.<\/p><h2>Calculation of withholding tax on dividends<\/h2><p>The calculation of withholding tax on dividends is done in two steps. First, the withholding tax rate is applied to the gross amount of dividends received. Then, the amount of withholding tax thus calculated is deducted from the gross amount of dividends received. It should be noted that the rate of this tax varies depending on the canton where the capital income is paid (see the page dedicated to tax rates). The amount of withholding tax is therefore calculated by multiplying the withholding tax rate by the gross amount of dividends received. For example, if a company pays dividends with a gross amount of 100,000 CHF to a shareholder residing in a canton where the withholding tax rate is 30%, the amount of withholding tax deducted at source will be 30,000 CHF. The dividend beneficiary will therefore receive a net amount of 70,000 CHF. This net amount must be declared in the income tax return, and the amount of withholding tax already deducted at source can be deducted from the income tax due.<\/p><h2>Special tax regimes for withholding tax on dividends<\/h2><p>There are special tax regimes for withholding tax on dividends in Switzerland. These regimes allow beneficiaries to reduce the amount of withholding tax deducted at source. The participation tax regime allows dividend beneficiaries to reduce the withholding tax rate. This regime applies to qualified participations, meaning participations held at least 10% of the share capital of a Swiss or foreign company. To benefit from this regime, the beneficiary must meet certain conditions, including being domiciled in Switzerland and holding the participation for at least one year.<br \/>The double taxation tax regime allows dividend beneficiaries to reduce the amount of withholding tax deducted at source. This regime applies to beneficiaries residing in a country with which Switzerland has signed a double taxation convention. In this case, the beneficiary can request a partial or total refund of withholding tax.<\/p><h2>Advice for Swiss companies on managing withholding tax on dividends<\/h2><p>Swiss companies must manage withholding tax on dividends effectively to minimize tax and administrative costs. Firstly, companies must ensure that dividends paid are correctly accounted for in their accounting. They must also ensure that data on dividend beneficiaries are up to date and correct to avoid errors in withholding tax deduction. Next, companies can optimize the management of withholding tax by using the special tax regimes mentioned above. They can thus reduce the amount of withholding tax deducted at source and improve their cash flow. Finally, companies must ensure that tax returns related to withholding tax are correctly completed and filed within the given deadlines. They must also be able to respond to inquiries from tax authorities in case of control.<\/p><h2>Operation of double taxation conventions<\/h2><p>In Switzerland, withholding tax can impact double taxation conventions signed with other countries. Double taxation conventions are fiscal agreements concluded between two countries to avoid taxpayers being taxed twice on the same income.<br \/>Under these conventions, foreign residents can benefit from a refund or exemption from withholding tax deducted on their investments in Switzerland. This is possible thanks to a non-discrimination clause stipulating that foreign residents must not be treated less favorably than Swiss residents in tax matters.<\/p><p>The operation of withholding tax concerning double taxation conventions can vary by country. Some countries may require foreign investors to request a refund of withholding tax from Swiss tax authorities, while others may allow investors to deduct withholding tax from their taxes in their own country.<\/p><p>In summary, withholding tax is a tax deducted at source in Switzerland on capital income such as dividends, interest, and capital gains. It ensures some fiscal equality among taxpayers, whether they are residents or non-residents in Switzerland. Foreign investors investing in Switzerland can benefit from favorable tax treatment thanks to withholding tax, which also allows Swiss tax authorities to collect taxes on foreign-sourced income without having to request additional information from investors.<\/p><p>To benefit from withholding tax on dividends, investors must comply with the tax rules in force in Switzerland and in their country of residence. Swiss companies distributing dividends must manage withholding tax effectively to minimize tax and administrative costs. They can particularly use the special tax regimes provided by law to reduce the amount of withholding tax deducted at source.<\/p><p>Finally, withholding tax can impact double taxation conventions signed with other countries. Foreign residents can benefit from a refund or exemption from withholding tax deducted on their investments in Switzerland thanks to a non-discrimination clause. However, the operation of withholding tax concerning double taxation conventions can vary by country.<\/p><p>In summary, withholding tax is a key element of the Swiss tax system. It ensures some fiscal equality among taxpayers while encouraging foreign investors to invest in Switzerland. Investors and Swiss companies must understand the applicable tax rules and comply with tax obligations in their own country to benefit from withholding tax on dividends. Double taxation conventions can also impact the operation of withholding tax in Switzerland.<\/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-54b907b1 elementor-section-full_width elementor-section-height-min-height elementor-section-items-stretch elementor-section-content-middle elementor-section-height-default\" data-id=\"54b907b1\" 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-52d516bb\" data-id=\"52d516bb\" 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-1171b295 elementor-widget elementor-widget-spacer\" data-id=\"1171b295\" 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-4beff139\" data-id=\"4beff139\" 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-53e937a6 elementor-widget elementor-widget-heading\" data-id=\"53e937a6\" 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-5f4df322 elementor-widget elementor-widget-heading\" data-id=\"5f4df322\" 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-731e94b3 elementor-widget elementor-widget-text-editor\" data-id=\"731e94b3\" 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-a5427c elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"a5427c\" 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-5b171729 elementor-widget elementor-widget-text-editor\" data-id=\"5b171729\" 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-60dafe6c elementor-align-center elementor-widget elementor-widget-button\" data-id=\"60dafe6c\" 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-5e7f25a4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5e7f25a4\" 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-6059dbc6\" data-id=\"6059dbc6\" 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-3a880bd3 elementor-widget elementor-widget-heading\" data-id=\"3a880bd3\" 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-36c86319 elementor-widget elementor-widget-heading\" data-id=\"36c86319\" 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-546ce95a elementor-widget elementor-widget-text-editor\" data-id=\"546ce95a\" 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-42db01bf elementor-hidden-phone elementor-widget elementor-widget-heading\" data-id=\"42db01bf\" 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-1f929df3 elementor-align-center elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-button\" data-id=\"1f929df3\" 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-36d3628 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"36d3628\" 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-4417714f elementor-hidden-desktop elementor-hidden-tablet elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"4417714f\" 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=\"2607\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"4417714f\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Withholding tax\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"2607\"\/>\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-5dd64957 elementor-hidden-phone elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"5dd64957\" 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=\"2607\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"5dd64957\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Withholding tax\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"2607\"\/>\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-2646eb50 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"2646eb50\" 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-7f980b17\" data-id=\"7f980b17\" 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-1bb59e5c elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1bb59e5c\" 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-3ca7a051 elementor-hidden-phone elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3ca7a051\" 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-5739dc09\" data-id=\"5739dc09\" 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-7d5a372f elementor-widget elementor-widget-image\" data-id=\"7d5a372f\" 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-3ab59cd9 elementor-widget elementor-widget-text-editor\" data-id=\"3ab59cd9\" 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-65a82215 elementor-align-left elementor-hidden-mobile elementor-widget elementor-widget-button\" data-id=\"65a82215\" 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-161ed991\" data-id=\"161ed991\" 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-1f22394b elementor-widget elementor-widget-heading\" data-id=\"1f22394b\" 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-34a499f2 elementor-widget elementor-widget-text-editor\" data-id=\"34a499f2\" 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-22cd9d9a elementor-widget elementor-widget-google_maps\" data-id=\"22cd9d9a\" 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-3683aee7 elementor-hidden-desktop elementor-hidden-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3683aee7\" 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-3a36bf\" data-id=\"3a36bf\" 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-66a5b18f elementor-widget elementor-widget-image\" data-id=\"66a5b18f\" 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-7eb5ccb1 elementor-widget elementor-widget-text-editor\" data-id=\"7eb5ccb1\" 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-56fe93eb elementor-widget elementor-widget-heading\" data-id=\"56fe93eb\" 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-7038a5ec elementor-widget elementor-widget-text-editor\" data-id=\"7038a5ec\" 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-72e68ce elementor-widget elementor-widget-google_maps\" data-id=\"72e68ce\" 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-4ca70ddc elementor-align-center elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-button\" data-id=\"4ca70ddc\" 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-7c674f4c elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7c674f4c\" 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-3a116753\" data-id=\"3a116753\" 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-3c701a9c elementor-widget elementor-widget-heading\" data-id=\"3c701a9c\" 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 Withholding tax In Switzerland, withholding tax is a source tax levied on capital income, such as interest, dividends, and capital gains. Financial institutions and companies that pay these incomes to beneficiaries are responsible for withholding this tax. This collection system ensures some fiscal equality among taxpayers, whether they are &#8230; <a title=\"Withholding tax\" class=\"read-more\" href=\"https:\/\/www.etude-avocats-lausanne.ch\/en\/withholding-tax\/\" aria-label=\"Read more about Withholding 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-2607","page","type-page","status-publish"],"_links":{"self":[{"href":"https:\/\/www.etude-avocats-lausanne.ch\/en\/wp-json\/wp\/v2\/pages\/2607","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=2607"}],"version-history":[{"count":5,"href":"https:\/\/www.etude-avocats-lausanne.ch\/en\/wp-json\/wp\/v2\/pages\/2607\/revisions"}],"predecessor-version":[{"id":4077,"href":"https:\/\/www.etude-avocats-lausanne.ch\/en\/wp-json\/wp\/v2\/pages\/2607\/revisions\/4077"}],"wp:attachment":[{"href":"https:\/\/www.etude-avocats-lausanne.ch\/en\/wp-json\/wp\/v2\/media?parent=2607"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}