Intercantonal change of residence of persons subject to withholding tax, which are subsequently assessed in an orderly manner
In the case of an intercantonal change of residence of persons subject to withholding tax who are subsequently assessed in an orderly manner, the question arises as to which canton or cantons have the right to tax the earned income and other income and taxable assets. In BGE 140 II 167, the Federal Supreme Court answered this question with regard to persons subject to the FMPA who transfer their residence to a canton with lower taxation. After outlining the legal basis and discussing the above-mentioned Federal Supreme Court ruling, the author examines the question of how persons not subject to the FMPA are treated and what the (tax) consequences are if - in the opposite case - a natural person moves to a canton with a higher tax rate and is resident there at the end of the tax year.
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Taxation of residential property - advice to the WAK-S on system change in the taxation of residential property
The Commission for Economic Affairs and Taxes of the Council of States (WAK-S) has continued its deliberations on the change of system for the taxation of residential property.
Individual taxation/couple and family taxation
The marriage penalty affects considerably more two-earner couples than the Federal Tax Administration has so far quantified. So far, two-earner couples with children have not been taken into account.
Taxation of residential property - WAK-S continues consulting
The Commission for Economic Affairs and Taxes of the Council of States (WAK-S) has continued its deliberations on the change of system for the taxation of residential property.
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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.
