Presentations on tax issues available for download

Webinar Agreement Authorization for Personal Holding Companies

Webinar Agreement Authorization for Personal Holding Companies
The slides supplement the recording of the August 2023 webinar on "Agreement Eligibility for Personal Corporations."

OECD/G20 minimum taxation: Federal Council opens consultation procedure (German only)

OECD/G20 minimum taxation: Federal Council opens consultation procedure (German only)
The Federal Council has opened the consultation on the ordinance on the minimum taxation of large corporate groups.

Introduction to the real estates gain tax (German only)

Introduction to the real estates gain tax (German only)
Presentation on the introduction to real estates gain tax.

Reporting procedures in the group for WHT (German only)

Reporting procedures in the group for WHT (German only)
At its meeting on 4 May 2022, the Federal Council adopted amendments regarding the reporting procedure in the group for WHT .

Circular No. 5a of the FTA (German only)

Circular No. 5a of the FTA (German only)
In the updated circular 5a, the tax consequences of the Confederation on restructuring situations are outlined.

Consultation on OECD/G20 minimum taxation (German only)

Consultation on OECD/G20 minimum taxation (German only)
The Federal Council wants to implement the OECD/G20 project in stages with a constitutional norm and transitional provisions.

Tax compliance in the context of BEPS (German only)

Tax compliance in the context of BEPS (German only)
Article by Livio Bucher and Viktor Bucher in "Recht relevant. für Compliance Officers" on tax compliance in the context of BEPS.

Webinar additional deductions for R&D (German only)

Webinar additional deductions for R&D (German only)
The slides of the webinar "additional R&D deductions" provide an overview of the most important key data on R&D tax deductions.

Webinar Cryptocurrencies and Taxes (German only)

Webinar Cryptocurrencies and Taxes (German only)
The slides of the webinar "Cryptocurrencies & Taxes" provide you with a brief overview of the tax treatment of cryptocurrencies.

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

Covid-19 - Deduction of professional expenses (German only)
These slides on Covid-19 deal exclusively with the deduction of professional expenses for the self-employed.

Covid-19 - Measures for remediation (German only)

Covid-19 - Measures for remediation (German only)
These slides on Covid-19 deal exclusively with tax pitfalls in connection with reorganisation measures.

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

Covid-19 - Taxation of mobile forms of work (German only)
These slides on Covid-19 deal exclusively with the taxation of mobile forms of work.

Board of Directors and taxes

Board of Directors and taxes
These slides on Covid-19 address tax issues often encountered by the board of directors.

TRAF - Special deductions for research and development

TRAF - Special deductions for research and development
These slides provide you with an overview of the special deductions for R&D resulting from the TRAF . 

Tax reform & AHV financing (TRAF) - Patent box

Tax reform & AHV financing (TRAF) - Patent box
On these slides you will find an overview of the patent box from the tax reform & AHV financing.

TRAF - What SMEs can and cannot benefit from

TRAF - What SMEs can and cannot benefit from
These slides briefly summarise the most important points regarding the implementation of Tax Bill 17 / TRAF for SMEs.

Implementation of TRAF at federal and cantonal level

Implementation of TRAF at federal and cantonal level
In this table, we have compiled how the Confederation and the individual Cantons intend to implement Tax Bill 17 / TRAF .

CFC regulations briefly explained

CFC regulations briefly explained
This presentation explains how the CFC regulations work, their development history and their implications for Switzerland.

Template for objections (German only)

Template for objections (German only)
In this template, you will find all the elements that belong in an objection and what you absolutely must pay attention to.

The tax blueprint - tax risks and tax planning

The tax blueprint - tax risks and tax planning
This presentation is about tax risks that should be actively "managed" and included in the Tax Planning .