Administrative and tax law
A service offered by the lawyers at Espace Legal avocats & solutions
Administrative Law
In general
Administrative law governs the relationships between individuals, businesses, and public authorities. It frames the State’s actions in many areas, such as taxation, spatial planning, construction regulation, public procurement, and public service employment. Its purpose is to ensure that administrative decisions are made in accordance with the law and in respect of the principles of proportionality, equal treatment, and good faith.
In Switzerland, the administration acts on the basis of precise legal provisions but often has considerable discretionary power. This can lead to decisions that have a concrete impact on individuals’ rights: refusal to grant a permit, objections to a building application, contested tax assessments, withdrawal of benefits or subsidies, etc. In this context, understanding the available remedies - and the sometimes very short deadlines for exercising them - is essential.
Our firm supports you throughout your interactions with the administration, whether in preparing an application, during exchanges and negotiations, or in the face of an unfavourable decision.
We assist you from the first steps through to appeals before the competent cantonal or federal authorities. At every stage, we defend your interests rigorously, ensuring respect for procedural rules, the strength of legal arguments, and strict compliance with deadlines.
Tax law
Representation and Assistance
Tax law is part of everyday life, yet it remains technical and sometimes difficult to navigate. The Swiss tax system is divided between the Confederation, cantons, and communes—each with its own rules, practices, and deadlines. Whether you are a private individual or a company, you may be faced with tax questions or decisions that require a clear and structured response.
We assist you whenever a tax issue becomes a source of uncertainty or tension: unexpected tax assessments, requests for information, retroactive corrections, or the risk of proceedings. Our mission is to assess your situation calmly, to communicate effectively with the authorities, and to take charge of the necessary steps where required.
When highly technical issues arise, we offer our clients the opportunity to collaborate with experts in our trusted network, with whom we work transparently.
Whether in informal exchanges or formal appeals, we make sure your position is defended thoroughly, in compliance with the rules and with a careful understanding of the practical realities of your case. You benefit from solid, discreet, and responsive support throughout a tax procedure that is often demanding and technical.
Spatial Planning
Plans and Authorisations
Spatial planning is based on the structured organisation of land use, aiming for balanced development between urban, agricultural, and natural areas. This system relies on hierarchical planning instruments (cantonal master plans, municipal zoning plans) that determine what may be built, where, and under what conditions.
The Confederation holds nationwide planning powers and acts as a coordinating body vis-à-vis the cantons, in particular by examining and approving cantonal master plans, which serve as the basis for establishing zoning plans at the municipal level.
At the heart of this framework are zoning plans (building zones, agricultural zones, protected zones, etc.), which determine the permitted uses of each parcel. Their legal effect is binding, and any construction, alteration, or change of use must comply with the zoning plan in force.
Before carrying out a real estate or agricultural project, it is essential to obtain a building permit, issued by the municipal authority, sometimes in coordination with cantonal bodies. This permit is subject to several conditions: compliance with federal law, the local zoning plan, density rules, aesthetic requirements, access and environmental standards, as well as servitudes and neighbour rights.
We assist you in reading and interpreting the plans, preparing and filing your permit application, and communicating with the authorities. In case of objections, refusals, or disproportionate requirements, we also represent you in proceedings. Our mission is to secure your projects legally while defending your interests clearly and decisively.
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Frequently asked questions
In response to frequently asked questions about administrative and tax law in Switzerland, we have drawn up these frequently asked questions (FAQs). It aims to clarify the key issues in these areas.