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Our blog on tax law topics
Our blog on tax law topics
Our blog on tax law topics
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Taxation of a bonus payment
Bucher Tax AG, tax consultancy, tax advisor, Lucerne
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
Tax exemption for holding foundations
Bucher Tax AG, tax consultancy, tax advisor, Lucerne
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
Tax exemption due to non-profit status
Bucher Tax AG, tax consultancy, tax advisor, Lucerne
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
The idea of individual taxation
Bucher Tax AG, tax consultancy, tax advisor, Lucerne
12
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03
.
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
Safe Haven interest rates for the year 2024
Bucher Tax AG, tax consultancy, tax advisor, Lucerne
06
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02
.
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
Cryptocurrencies and taxes - Update 2024
Bucher Tax AG, tax consultancy, tax advisor, Lucerne
25
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01
.
2024

Cryptocurrencies and taxes - Update 2024

In mid-October to early November 2021, the two cryptocurrencies Bitcoin and Ethereum reached new record highs.
Crypto
Extension of the loss offsetting period
Bucher Tax AG, tax consultancy, tax advisor, Lucerne
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.
No items found.
Holding demerger
Bucher Tax AG, tax consultancy, tax advisor, Lucerne
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.
No items found.
Private art collector or commercial art dealer?
Bucher Tax AG, tax consultancy, tax advisor, Lucerne
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).
No items found.
Tax-free repayment of hidden capital contributions
Bucher Tax AG, tax consultancy, tax advisor, Lucerne
12
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09
.
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.
International transfer pricing in Switzerland
Bucher Tax AG, tax consultancy, tax advisor, Lucerne
14
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08
.
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
Super-deduction for R&D; a little-noticed incentive instrument
Bucher Tax AG, tax consultancy, tax advisor, Lucerne
11
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07
.
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
Vote on the OECD minimum tax in Switzerland
Bucher Tax AG, tax consultancy, tax advisor, Lucerne
07
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06
.
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
Refund of Swiss WHT for persons abroad
Bucher Tax AG, tax consultancy, tax advisor, Lucerne
31
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05
.
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
Safe Haven interest rates for the year 2023
Bucher Tax AG, tax consultancy, tax advisor, Lucerne
14
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02
.
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
Management of real estate from a tax perspective
Bucher Tax AG, tax consultancy, tax advisor, Lucerne
06
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12
.
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
Real estate development from a tax perspective
Bucher Tax AG, tax consultancy, tax advisor, Lucerne
08
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11
.
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
Participation exemption in Switzerland
Bucher Tax AG, tax consultancy, tax advisor, Lucerne
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
International transposition
Bucher Tax AG, tax consultancy, tax advisor, Lucerne
15
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09
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2022

International transposition

International corporate restructuring requires an examination of treaty abuse.
International tax law
Withholding tax
Tax liability for foreigners with Swiss real estate
Bucher Tax AG, tax consultancy, tax advisor, Lucerne
24
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08
.
2022

Tax liability for foreigners with Swiss real estate

This blog post provides an overview of the Swiss tax consequences for a foreign individual with a property in Switzerland as private assets.
Settlement
Wealth tax
Income tax
International tax law
Plot
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