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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 from Swiss companies to their shareholders are relevant for tax purposes. Safe-haven interest rates create legal security.
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 best-known and most capitalized 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.
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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/-audit and it is recommended that they are always 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
Our blog post outlines the main arguments and counter-arguments to the introduction of the OECD reform on the minimum taxation of multinational corporations.
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
Inadequate interest rates on loans from Swiss companies to their shareholders are relevant for tax purposes. Safe-haven interest rates create legal security.
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
In connection with international corporate restructuring, it is imperative to address the issue of treaty abuse.
International tax law
Withholding tax
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
02
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06
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2022
Vicarious liquidation
In the case of international corporate restructuring, an in-depth examination of the issue of treaty abuse is unavoidable.