When does the tax authority treat easements as transactions that are equivalent to a sale of real estate?
The article analyzes the tax treatment of compensation paid in connection with the encumbrance by easements or their deletion. The focus is on the question of whether such transactions are equivalent to a sale and are subject to property gains tax. Legal criteria and practical examples are used to show how these cases are assessed under tax law.
Invalidity of discretionary assessments
With its latest decision of August 19, 2024 (9C_673/2023), published on September 25, 2024, the Federal Supreme Court confirms and clarifies its practice on the nullity of discretionary assessments.
Inheritance and gift tax at federal level - the so-called "Future Initiative" of the JUSO
The "Future Initiative" aims to tax the assets of natural persons through an additional inheritance and gift tax at federal level. With an exemption amount of CHF 50 million, the tax affects wealthy individuals. The proposed tax rate was set at 50%, without providing for exceptions to taxation. Due to the existing inheritance and gift taxes, this could lead to a much higher effective tax burden. Numerous unresolved questions and a planned retroactive effect are already causing great uncertainty well before a referendum at the beginning of 2026. This article uses examples to illustrate possible consequences and measures for action.
Restructuring merger between sister companies
This article first explains the different concepts of the need for reorganization under commercial law and tax law as well as the requirements for the tax recognition of the assumption of loss carryforwards in the context of a reorganization merger between sister companies. The tax consequences for the merged companies and for the joint shareholders are then also examined using examples.
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FTA publishes maximum pillar 3a deductions
In 2022, the tax deduction within the scope of tied personal pension provision (pillar 3a) is CHF 6,883 for taxpayers with a 2nd pillar and CHF 34,416 for taxpayers without a 2nd pillar. The maximum deductions are also the relevant payment limits.
FTA publishes tax statistics for individuals and legal entities 2018
On 8 November, the FTA published the 2018 tax statistics.
The FTA has updated the statistics on the capital contribution principle (November 2021)
The Federal Tax Administration (FTA) has updated the statistics on the capital contribution principle (capital contributions, repayments and other changes) as of 30 September 2021.
Council of States agrees on bill to abolish imputed rental value
On 21 September 2021, the Council of States, as the first Council, approved the bill.
Federal Council presents a study on individual taxation
At its meeting on 24 September 2021, the Federal Council approved the outline of individual taxation.
Memorandum of Understanding between Switzerland and France
SIF announced on 23 September 2021 that the provisional mutual agreement of 13 May 2020 between Switzerland and France on the taxation of cross-border workers who work in the home office as a result of measures taken to combat COVID-19 will remain in force until 31 December 2021.
Councils decide on higher tax deduction for children in external care
On 16 September 2021, the Council of States approved the bill. In future, parents will be able to deduct up to CHF 25,000 from direct federal tax for childcare costs.
Consultation agreement between Switzerland and Germany
SIF announced on 07 September 2021 that the consultation agreement of 11 June 2020 between Switzerland and Germany concerning the taxation of cross-border workers during the COVID-19 pandemic will not be terminated until at least 31 December 2021.
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Investments in crypto assets
Workshop by Silvan Guler and Daniel Bürki on the occasion of the ISIS) seminar on September 23-24, 2024 entitled "Investments in crypto assets"
Current problems of taxation of stock corporations and shareholders (2024)
Workshop by Oliver Jäggi and Benno Eberhard on the occasion of the ISIS) seminar on June 3 - 4, 2024 entitled "Current problems of taxation of stock corporations and shareholders"
ISIS) seminar folder "Startups - tax and duty law challenges: Refinancing and Exit" (2024)"
All documents from the ISIS) seminar "Startups - Tax and Duty Law Challenges: Refinancing and Exit" from May 27, 2024 under the direction of Ruth Bloch-Riemer in one PDF document. Case studies, detailed solution notes and slides: Here you will find all documents of the individual workshops according to the following content description.
