I'm a Swiss tax resident with a U.S. single-member LLC — how does the Swiss tax authority treat it?
I live in Zurich and own a U.S. single-member LLC that I use for my U.S. consulting clients. The IRS treats the LLC as disregarded for federal tax purposes. I'm trying to figure out whether the Swiss federal tax administration (ESTV) and the cantonal authority will treat my LLC as transparent (income flows to me personally) or as opaque (treated like a corporation).
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