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12.3.2024
The idea of individual taxation
Introduction of individual taxation for married couples to eliminate the current marriage penalty - a proposal in the political discourse.
6.2.2024
Safe Haven interest rates for the year 2024
Inadequate interest rates on loans from Swiss companies to their shareholders are relevant for tax purposes. Safe-haven interest rates create legal security.
25.1.2024
Cryptocurrencies and taxes - Update 2024
In mid-October to early November 2021, the two best-known and most capitalized cryptocurrencies, Bitcoin and Ethereum, reached new record highs.
12.12.2023
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.
28.11.2023
Holding demerger
The current tax practice regarding the demerger of holding companies - we illustrate the advantages for succession planning.
17.10.2023
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).
12.9.2023
Tax-free repayment of hidden capital contributions
According to the Federal Supreme Court Jurisprudence , repayments of hidden capital contributions are exempt from income tax.
14.8.2023
International transfer pricing in Switzerland
Transfer prices are playing an increasingly important role in Tax Planning/-audit and it is recommended that they are always documented and justified.
11.7.2023
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.
7.6.2023
Vote on the OECD minimum tax in Switzerland
Our blog post outlines the main arguments and counter-arguments to the introduction of the OECD reform on the minimum taxation of multinational corporations.
31.5.2023
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.
14.2.2023
Safe Haven interest rates for the year 2023
Inadequate interest rates on loans from Swiss companies to their shareholders are relevant for tax purposes. Safe-haven interest rates create legal security.
6.12.2022
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.
8.11.2022
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.
11.10.2022
Participation exemption in Switzerland
The purpose of the participation deduction is to avoid multiple taxation of the same economic profit substrate.
15.9.2022
International transposition
In connection with international corporate restructuring, it is imperative to address the issue of treaty abuse.
24.8.2022
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.
2.6.2022
Vicarious liquidation
In the case of international corporate restructuring, an in-depth examination of the issue of treaty abuse is unavoidable.
19.5.2022
Old reserves practice
Profit distributions are subject to WHT in Switzerland and fulfill a control function domestically and a fiscal function internationally.
17.3.2022
DTA between Switzerland and Saudi Arabia comes into force
Switzerland and Saudi Arabia have signed a DTA in the area of income and wealth tax to prevent tax evasion.
3.3.2022
Deduction of professional expenses in times of Covid-19 - Update 2022
The Covid-19 pandemic will probably continue to have an impact on our society for a long time to come, especially in the 2021 tax return.
17.2.2022
DTA between Switzerland and Brazil enters into force
The DTA between Switzerland and Brazil in the area of Individual Income Tax to prevent tax evasion, avoidance is applicable since this year.
27.1.2022
From crypto trader to securities trader?
Whether trading activities with cryptocurrencies qualify as simple private asset management or as commercial trading is essential.
27.1.2022
Taxation of Staking, Lending and Liquidity Mining Income
Decentralised finance is all financial services based on decentralised blockchain technologies. Intermediaries are thereby replaced by smart contracts.
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The idea of individual taxation
Safe Haven interest rates for the year 2024
Cryptocurrencies and taxes - Update 2024
Extension of the loss offsetting period
Holding demerger
Private art collector or commercial art dealer?
Tax-free repayment of hidden capital contributions
International transfer pricing in Switzerland
Super-deduction for R&D; a little-noticed incentive instrument
Vote on the OECD minimum tax in Switzerland
Refund of Swiss WHT for persons abroad
Safe Haven interest rates for the year 2023
Management of real estate from a tax perspective
Real estate development from a tax perspective
Participation exemption in Switzerland
International transposition
Tax liability for foreigners with Swiss real estate
Vicarious liquidation
Old reserves practice
DTA between Switzerland and Saudi Arabia comes into force
Deduction of professional expenses in times of Covid-19 - Update 2022
DTA between Switzerland and Brazil enters into force
From crypto trader to securities trader?
Taxation of Staking, Lending and Liquidity Mining Income
Taxation of cohabiting couples with children
Purchase and withdrawal of funds from the pension fund
BEPS 2.0 - Chronology on the taxation of the digital economy
Tax evasion or penalty-free subsequent declaration?
Taxation of separated parents
Property taxes and start-ups
Deductibility of disability-related costs
Lump-sum taxes in Switzerland
OECD Tax Talk #18 - 4 March 2021
Federal Court Decision: Crediting of Foreign Withholding Taxes for Mixed Companies
Tax risks Lump-sum expenses
Luxury class business vehicles
Employee shareholdings - a challenge
Deduction of professional expenses in times of Corona
Entitlement to treaty benefits (treaty clearance)
Premature cancellation of the fixed-rate mortgage
Taxable personal use (imputed rental value)
Asset deal vs. share deal
Broker's commission for real estate gains tax
The new withholding tax regime in Switzerland
OECD Tax Talk #17 - 12 October 2020
Withholding tax when working from home
Focus issue "Implementation of the TRAF"
OECD Tax Talk #16 - 22 July 2020
Main tax domicile - a tricky business
Current international developments
What is Tax compliance?
OECD Tax Talk #15 - 4 May 2020
Income from participations in cooperatives
Divorce because of the AHV pension?
Tax calculator of the ESTV
OECD Tax Talk #14 - 31 January 2020
Economic COVID-19 Measures
Tax burden in Switzerland in comparison 2019
Deductions for third-party care costs
OECD Tax Talk #13 - 9 October 2019
Taxes and the Board of Directors
Tax evasion in the sale of real estate
A 19-year-old real estate agent?
Implementation of TRAF in the Cantons
Is the pillar 3a worth it for young people?
Tax planning for annual financial statements (German only)
Tax-free household goods or taxable assets?
Investments in environmental protection pay off
Forfeiture of the right to reimbursement (new law)
OECD Tax Talk #12 - 11 June 2019
New tax rules for gambling winnings
Patent box strengthens Swiss tax attractiveness
What is a tax ruling?
The long overdue abolition of the marriage penalty
Swiss residence permit for NON EU/EFTA citizens
Swiss residence permit for EU/EFTA citizens
OECD Tax Talk #11 - 29 January 2019
Rules applicable to requests for mutual assistance
Corporate tax planning in change
What you can expect from tax consultants
Avoiding blind flight in the area of taxes
OECD Tax Talk #10 - 16 October 2018
Tax residence in the canton of origin as a problem for singles
The abolition of the imputed rental value
The 15 BEPS action points explained
Deductions for bicycles and public transport
Child alimonies are not always deductible
Tax consequences of a divorce/separation
New rules for withholding taxes (as of 01.01.2021)
Tax deferral for real estate
Point in time of a land purchase
OECD Tax Talk #9 - 16 March 2018
Capital contribution principle for inbound dividends
Forfeiture of the right to reimbursement (old law)
Cryptocurrencies and taxes
Tax burden Switzerland in comparison 2018
Does the US tax reform endanger Switzerland?
OECD Tax Talk #8 - 15 December 2017
Master File and Local File
Acts against good faith are not subject to legal protection
Tax exemption for sports associations
OECD Tax Talk #7 - 17 October 2017
Tax-free compensation for waiver of usufruct
Recordkeeping in conflict with the tax authorities
Postal delivery of tax assessment notices abroad
New reporting procedure for the withholding tax
Global exchange of tax relevant data
Asset management or commercial lending?
OECD Tax Talk #6 - 26 June 2017
Lump-sum deduction for real estate
Deductions in the event of an early mortgage cancellation
OECD Tax Talk #5 - 28 March 2017
BVG payments on departure to Israel
Pension payments due to self-employment
Replacement procurement for real estate companies
"Lump-Sum Taxation" vs "Resident but Non-Domiciled"
Value adjustments made by the tax authorities
Flat-rate taxes in Switzerland as a settlement country (2016)
No deductions for fines
6 reasons for Switzerland as a settlement country
Tax credit despite failure to submit a tax return
BVG purchases after divorce
Assistance to the Netherlands on group requests
Professional securities dealer?
From tax secrecy to transparency
Participation deduction on capital gains
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Bucher Tax AG
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