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07
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08
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2024
Income tax and treasury shares
Reissue of treasury shares - the Federal Supreme Court clarifies profit tax assessment.
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20
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06
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2024
Taxation of a bonus payment
In Switzerland, income is only taxable if it is realized. But what exactly does that mean? Our article shows the criteria of the Federal Supreme Court.
Income tax
08
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05
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2024
Tax exemption for holding foundations
The following article shows the legal and federal court conditions under which a holding foundation can be tax-exempt.
Jurisprudence
Profit tax
16
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04
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2024
Tax exemption due to non-profit status
In our latest blog post, we look at the requirements for tax exemption due to charitable status.
Profit tax
12
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03
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2024
The idea of individual taxation
Introduction of individual taxation for married couples to eliminate the current marriage penalty - a proposal in the political discourse.
Income tax
06
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02
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2024
Safe Haven interest rates for the year 2024
Inadequate interest rates on loans to shareholders are relevant for tax purposes. These 2024 interest rates create legal certainty.
Income tax
Profit tax
Withholding tax
Tax Planning
25
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01
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2024
Cryptocurrencies and taxes - Update 2024
In mid-October to early November 2021, the two cryptocurrencies Bitcoin and Ethereum reached new record highs.
Crypto
12
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12
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2023
Extension of the loss offsetting period
Our blog post discusses the planned reform of tax loss offsetting and takes a critical look at its specific design.
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28
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11
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2023
Holding demerger
The current tax practice regarding the demerger of holding companies - we illustrate the advantages for succession planning.
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17
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10
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2023
Private art collector or commercial art dealer?
Delimitation of self-employed and dependent gainful employment on the basis of a current Federal Court decision (9C_606/2022 of June 6, 2023).
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12
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09
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2023
Tax-free repayment of hidden capital contributions
According to the Federal Supreme Court Jurisprudence , repayments of hidden capital contributions are exempt from income tax.
No items found.
14
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08
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2023
International transfer pricing in Switzerland
Transfer prices are playing an increasingly important role in Tax Planning and auditing and should always be documented and justified.
Profit tax
International tax law
Tax Planning
11
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07
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2023
Super-deduction for R&D; a little-noticed incentive instrument
Research and development costs may be deducted by up to 50 percent in excess of the business justified R&D expense.
Profit tax
TRAF
07
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06
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2023
Vote on the OECD minimum tax in Switzerland
Read the main arguments and counterarguments to the OECD reform on minimum taxation of multinationals in our blog post.
BEPS
Profit tax
International tax law
31
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05
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2023
Refund of Swiss WHT for persons abroad
The Swiss WHT is a tax on the income from movable capital assets and has tax character for persons abroad.
Withholding tax
14
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02
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2023
Safe Haven interest rates for the year 2023
Insufficiently interest-bearing loans from Swiss companies to shareholders are relevant for tax purposes. These 2023 interest rates create legal certainty.
Income tax
Profit tax
Withholding tax
Tax Planning
06
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12
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2022
Management of real estate from a tax perspective
This blog post shows how to manage real estate held for the long term in a tax-optimal manner.
Plot
Tax Planning
Wealth tax
Income tax
Social security contributions
08
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11
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2022
Real estate development from a tax perspective
This blog post outlines what a tax-optimized structuring for the sale of a property might look like.
Plot
Income tax
Profit tax
Tax Planning
11
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10
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2022
Participation exemption in Switzerland
The purpose of the participation deduction is to avoid multiple taxation of the same economic profit substrate.
Profit tax
15
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09
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2022
International transposition
International corporate restructuring requires an examination of treaty abuse.