Presentations on tax issues available for download
Webinar Additional Deductions R&D
Viktor Bucher and Livio Bucher will speak on 14.10 about the additional tax deductions for R&D.
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.
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".
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.
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".
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.
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.
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.
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.
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.
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.
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.
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.
Steuervorlage 17 / TRAF
Overview of the Steuervorlage17 / TRAF:
- status quo
- History USR III & SV17 / TRAF
- reform needs
- Goals of the SV17 / TRAF
- Consequences of the SV17 / TRAF
- Key points of the reform
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.
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".
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.
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