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.
The tax treatment of (underpriced) non-family business succession with special consideration of Ticino practice
Does an underpriced transfer of shares to an employee always lead to income tax consequences? With this article, the authors want to stimulate discussion on a very relevant aspect of non-family business succession: the distinction between (income taxable) employee shareholdings and (possibly non-income taxable) succession arrangements. The authors take a look at the practice and case law in the canton of Ticino and other cantons as well as the possible effects of recent inheritance law reforms.
FTA publishes interest rates for direct federal tax 2023
On October 13, 2022, the Federal Tax Administration (FTA) published the - unchanged - interest rates for the 2023 direct federal tax:
Tax justice initiative has come to fruition
The federal popular initiative "For individual taxation independent of civil status (tax justice initiative)" submitted on September 8, 2022, has formally come into effect.
FTA - Circular on professional expense allowances and remuneration in kind 2023 / Compensation for the consequences of the cold progression in direct federal tax for the tax year 2023
On September 21, 2022, the FTA published the circular "Professional expenses lump sums and remuneration in kind 2023 / Compensation of the consequences of the cold progression in the direct federal tax for the tax year 2023".
FTA - Compensation for cold progression: adjustment of rates and deductions
To offset the consequences of cold progression, the Federal Department of Finance (FDF) is adjusting the rates and deductions for direct federal tax from the 2023 tax year:
Withholding tax: application of the limitation periods for refunds
On September 13, 2022, the FTA published a notice regarding limitation periods for the claim for refund of withholding tax in case of informal rejection (without issuance of a formal decision) of refund applications.
FTA publishes circular regarding the refund of withholding tax on lump-sum pension benefits in relation to Italy
On August 12, 2022, the Swiss Federal Tax Administration (FTA) published the circular "Explanatory notes on the refund of withholding tax on lump-sum pension benefits to recipients resident in Italy".
Seminar folder ISIS)-Seminar "Withholding Tax: Selected Case Constellations" (2021)
Case studies, detailed solution notes and slides: Here you will find all documents (workshops and presentations) according to the following description from the ISIS) seminar "Withholding tax: Selected case constellations" of 31 August 2021 under the direction of Martin Huber, which took place in Zurich.
Quasi-residency and comparable circumstances
Workshop by Jennifer Herren, Dirk Hangarter and Patrick Meier on the occasion of the ISIS) seminar on 31 August 2021 entitled "Withholding Tax Reform: Implications for Practice".
