Presentations on tax issues available for download

Webinar Additional Deductions R&D

Webinar Additional Deductions R&D

Viktor Bucher and Livio Bucher will speak on 14.10 about the additional tax deductions for R&D.

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Individual Income Tax
TRAF

Webinar Cryptocurrencies and Taxes (German only)

Webinar Cryptocurrencies and Taxes (German only)

The following slides provide you with a rough overview of the tax treatment of cryptocurrencies and what to consider. On our Vlog you will find the corresponding Webinar from 12 August 2021.

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Covid-19 - Deduction of professional expenses (German only)

Covid-19 - Deduction of professional expenses (German only)

Covid-19 has raised many new tax issues, including which deductions can be made. Our presentation deals with the professional expenses that can be deducted in the pandemic year 2020 and 2021 and what needs to be considered when deducting "home office".

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Individual Income Tax
Covid-19

Covid-19 - Measures for remediation (German only)

Covid-19 - Measures for remediation (German only)

The Covid-19 pandemic has left many companies in financial difficulties. In this presentation, you will learn about the tax pitfalls that need to be considered in connection with reorganisation measures.

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Profit tax
Covid-19

Covid-19 - Taxation of mobile forms of work (German only)

Covid-19 - Taxation of mobile forms of work (German only)

This presentation summarizes important points of the impact of mobile forms of work on tax law. The focus is on the establishment of unlimited tax liability through "home office" and on the establishment of a permanent site through "home office".

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Covid-19
Individual Income Tax

Board of Directors and taxes

Board of Directors and taxes

In many respects the Board of Directors encounters tax issues. Our presentation serves as a guideline providing orientation in business life.

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Individual Income Tax
Profit tax

TRAF - Special deductions for research and development

TRAF - Special deductions for research and development

With the introduction of the Steuervorlage 17 / TRAF, new regulations regarding deductions for research and development costs apply. This presentation gives you an overview.

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TRAF
Profit tax

TRAF - patent box

TRAF - patent box

With the introduction of the Steuervorlage 17 / TRAF, new regulations on deductions for rights under patents apply. This presentation gives you an overview.

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TRAF
Profit tax

TRAF - what SMEs can and cannot benefit from

TRAF - what SMEs can and cannot benefit from

A brief summary of the main points concerning the implementation of the Steuervorlage 17 / TRAF for SMEs.

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TRAF
Profit tax

Implementation of the Steuervorlage 17 / TRAF at federal and cantonal level (German only)

Implementation of the Steuervorlage 17 / TRAF at federal and cantonal level (German only)

In an overview we have compiled how the federal government and the individual cantons intend to implement Steuervorlage 17 / TRAF.

Read more about the implementation of TRAF on our blog.

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Individual Income Tax
TRAF
Profit tax

Checklist for filing a tax return (German only)

Checklist for filing a tax return (German only)

Our checklist guides you through the process of filing a tax return in order for you to know what information is needed by the tax authorities and what documents need to be enclosed.


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Individual Income Tax

CFC regulations briefly explained

CFC regulations briefly explained

This presentation explains - succinctly and by graphical illustration - the functioning of the CFC-Rules, their development at the OECD and EU level and their implications for Switzerland.

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Profit tax
International Taxation

Objection template (German only)

Objection template (German only)

In this template, we explain what belongs in an objection and what you have to be aware of. A checklist and an adjustable template should help you write an objection for your specific case. Of course, we are always happy to help if there are any questions.

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Individual Income Tax
Profit tax
Objection

The tax blueprint - tax risks and tax planning

The tax blueprint - tax risks and tax planning

Surveys of last years show that tax risks are one of the top priorities of corporate governance for most companies in Switzerland and the rest of Europe. Through the developments in the OECD and the EU, this perception will increase further. Therefore, an active «management» of these risks is necessary and important.

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Profit tax

Steuervorlage 17 / TRAF

Steuervorlage 17 / TRAF

Overview of the Steuervorlage17 / TRAF:

  1. status quo
  2. History USR III & SV17 / TRAF
  3. reform needs
  4. Goals of the SV17 / TRAF
  5. Consequences of the SV17 / TRAF
  6. Schedule
  7. Key points of the reform
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TRAF
Profit tax

CFC regulations and their implications for Switzerland (German only)

CFC regulations and their implications for Switzerland (German only)

The article explains the functioning of CFC schemes and shows their development history at the OECD and EU level. With the help of these findings, conclusions were drawn about their implications for Switzerland, as a country without CFC rules.

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Profit tax
International Taxation

Tax treatment of hidden reserves during change of legal status

Tax treatment of hidden reserves during change of legal status

On 19 May 2019, the Swiss people approved the Federal Tax Reform and OASI Financing Act (TRAF ) with 66.38 % votes in favor. Within the scope of the TRAF, status changes of corporates and the treatment of their hidden reserves play a central role. There are two possible methods for disclosing hidden reserves - the step-up approach or the so-called "Sondersatzlösung".

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Profit tax
TRAF

Qualification of self-employment (German only)

 Qualification of self-employment (German only)

The article deals with the subject of the tax registration of asset management as a securities or real estate dealer under the concept of self-employment.


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Individual Income Tax

Current development in corporate tax planning (German only)

 Current development in corporate tax planning (German only)

Based on current developments at the OECD and the EU level, the article examines the consequences of the new regulations for the following planning models

  • permanent establishment vs subsidiaries
  • financing structures
  • research and development
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Profit tax
International Taxation