The valuation of participation rights in start-up companies and the principle of equal treatment
The tax valuation of start-ups has been the subject of debate in Switzerland. While a viable solution has been found for the shareholders of start-ups with the current solution, the question of an even wealth tax burden for shareholders in a comparable situation arises. Find out what challenges arise in the valuation of participation rights and what solutions are being discussed to ensure a balanced tax policy.
Questions of justice regarding the Swiss inheritance tax according to John Rawls
Is Swiss inheritance tax law fair? The author of this article examines the answer to this question by applying the philosopher John Rawls' theory of justice. It examines the fundamental question of the justification of an inheritance tax as such and the subsequent question of the design of an inheritance tax from the point of view of justice.
"Structure follows strategy" in corporate succession - insights from the SIX Swiss Exchange Family Business Conference 2023
"Structure follows strategy" is a conclusion of the American business historian Alfred D. Chandler, which states that the strategy should be defined first and then a structure that leads to the realization of the strategy. This principle is often not sufficiently taken into account in corporate succession and the focus is prematurely placed on implementation and structuring issues. The topics discussed at this year's SIX Swiss Exchange Family Business Conference are set out below against this background.
Succession planning: tax pitfalls
When Swiss families think about the organization of their estate, they generally do not pursue any immediate tax objectives. In general, it is more a question of transferring assets to the next generation or at least initiating the future reorganization of ownership structures in the present. Of course, reducing wealth tax and breaking the tax progression, for example, can be an accompanying motive, but practice shows that this is rarely the actual "trigger". This article presents some typical questions.
Remuneration interest rate for direct federal tax remains the same
The Federal Department of Finance (FDF) has decided to continue not to pay any refund interest for the calendar year 2019 on amounts of direct federal tax paid early.
National Council maintains mandate for tax deductions
The National Council insists that the Federal Council implement an adopted motion on the taxation of foreigners. On 27 September 2018 he refused to write them off.
Harmonisation of interest rates for federal tax exemptions
On 10 September 2018, the Council of States adopted the motion "Harmonisation of interest rates in federal tax decrees" with the following amendment: "The Federal Council is instructed to harmonise interest rates in federal tax decrees in such a way that a generally applicable default and refund interest rate is established".
Stop the tax penalty in pillar 3b. Tax the income share instead of the capital contribution in the case of a capital withdrawal
On 10 September 2018, the Council of States adopted the motion "Stop the tax penalty in pillar 3b. In the case of a capital withdrawal, tax the share of income instead of the capital contribution" with the following amendment: "The Federal Council is instructed to submit to parliament an amendment to the Federal Tax Act (DBG) and the Tax Harmonisation Act (StHG) in order to achieve a flexibilisation of the flat-rate share of income on all benefits (periodic benefits, surrender, refund) from life annuities and life insurance policies, adapted to the respective investment conditions.
WAK-S has defined key points for the system change in the taxation of residential property
After detailed discussion and extensive clarifications, the WAK-S decided how the system change in imputed rental value should be implemented and commissioned the administration and secretariat to prepare a preliminary draft.
Circular Letter Taxation according to expenditure in direct federal tax
The Swiss Federal Tax Administration has published the circular "Taxation according to expense in direct federal tax".
Special tax law challenges for cohabiting and patchwork families
Workshop by Alexandra Hirt on the occasion of the ISIS) seminar on 16 November 2021 entitled "Marriage, partnership and family in tax law".
Selected case studies on family taxation in Switzerland
Workshop by Stephanie Eichenberger on the occasion of the ISIS) seminar on 16 November 2021 entitled "Marriage, partnership and family in tax law".
Legal framework - introductory presentation with case studies
Workshop by Patrick Scherrer on the occasion of the ISIS) seminar on 09 November 2021 entitled "Freelance work: tax, social security and pension law aspects".
Seminar folder ISIS)-Seminar "Employee Compensation in Tax and Social Security Law" (2021)
Case studies, detailed solution notes and slides: Here you will find all the documents (workshops and presentations) according to the following description from the ISIS) seminar "Employee compensation in tax and social security law" on 13/14 September 2021 under the direction of Julia von Ah, which took place in Nottwil.
