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Tamara Bosch

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Tax consultant at KPMG AG | Author at taxlawblog.ch | Certified tax expert Business economist | FH (ZHAW) | General and payroll accountant

Former author

Tamara is a tax advisor at KPMG and author at taxlawblog.ch

Education + Training

Tamara completed a Bachelor of Science in Business Administration part-time at the ZHAW Winterthur (graduated in 2012) and then successfully completed the further education to Certified tax expert in 2022.

Work experience

Before switching to the tax industry, Tamara worked in finance and human resources (2006 - 2015). For almost five years, she worked as a tax advisor at BDO AG, advising mainly national companies as well as their shareholders in all tax areas, including real estate gains taxes and social security, but also associations incl. tax exemption. Since 2021, she has been contributing her experience in tax accounting at KPMG.

Federal Court

Decisions of the Swiss Federal Supreme CourtCW 16 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between April 14 - 20, 2025.

Federal Court

Decisions of the Swiss Federal Supreme CourtCW 14 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between March 31 and April 6, 2025.

News (Confederation & Cantons)

Federal Council adopts dispatch on the extension of loss offsetting

On November 27, 2024, the Federal Council adopted the dispatch on extending loss offsetting from seven to ten years.

News (Confederation & Cantons)

The Federal Council introduces the Income Inclusion Rule (IIR) as of January 1, 2025

On 20.11.2024, the Federal Council decided to amend the Ordinance on the Minimum Taxation of Large Corporate Groups (Minimum Taxation Ordinance) due to the entry into force of the international supplementary tax (Income Inclusion Rule, IIR). This international supplementary tax extends the Swiss supplementary tax already introduced in 2024.

Federal Court

Decisions of the Swiss Federal Supreme Court (CW 46 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between November 11 - 17, 2024.

News (Confederation & Cantons)

Federal Council introduces retroactive purchase option for pillar 3a

From January 1, 2025, people working in Switzerland who have not paid the maximum permissible contributions into their pillar 3a every year since the bill came into force will be able to pay these contributions retroactively for up to ten years and deduct these purchases from their taxes.

Federal Court