Income tax-free repayment of a hidden capital contribution to the shareholder
The Federal Supreme Court had to decide for the first time whether the repayment of a hidden capital contribution to the shareholder constitutes taxable investment income or whether it can be made tax-free. After interpreting the term "repayment of contributions" in Art. 20 para. 3 DBG, it comes to the conclusion that hidden capital contributions also fall under this, that the accounting requirement from Art. 5 para. 1bis VStG is not relevant and that the repayment of a hidden capital contribution is income tax-free.
Algorithmically verified tax return in the ordinary mixed assessment procedure
The digitization of the tax area and, in particular, the automation of the assessment process are advancing. In the process, risk management systems can be used to automatically check the plausibility of tax returns. Such a risk analysis can lead to challenges under fundamental rights and data protection law, which must be countered in particular by creating specific legal foundations.
How mobile working is changing tax and social security law
The home office has long since become a normal form of work. It enables greater flexibility and thus a better life-work balance, which is why many employees no longer want to do without it. In addition, the home office can also be advantageous for companies: In particular, office space can be reduced, thereby saving on rental costs and energy costs, and employee motivation can be kept high.
Home office and the cross-border commuter agreement with Italy
Today, around 85,000 Italian residents work in the border cantons of Ticino, Grisons and Valais. The cross-border commuter agreement concluded with Italy is of great importance especially for the canton of Ticino with its approximately 75,000 cross-border commuters, of which around 66,000 are considered cross-border commuters within the meaning of the agreement.
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Canton of Zurich - Adjustment of the information sheet on the granting of social deductions and the application of tax rates for families
The canton of Zurich has adapted the information sheet (ZStB No. 34.2) to the new legal calculation.
Mutual agreement between Switzerland and the USA on withholding tax exemption for pension plans
The Protocol of Amendment to the Double Taxation Treaty between Switzerland and the USA, which was approved on 17 July 2019, provides that dividends paid to tied pension institutions (e.g. pillar 3a) will be exempt from withholding tax from 1 January 2020, provided that they do not control the US company paying the dividends.
Canton of Zurich - Adjustment of the fact sheets on the deduction of property maintenance costs and energy-saving measures and updating of the Zurich tax booklet
Since the 2020 tax period, there is the new deductibility of deconstruction costs with regard to a replacement new building (section 30 para. 2 StG) and the transferability of expenses for investments that serve to save energy and protect the environment, as well as deconstruction costs with regard to a replacement new building (section 30 para. 2bis StG). These costs are deductible in the two subsequent tax periods insofar as they could not be fully taken into account for tax purposes in the current tax period. The two information sheets were adapted for this purpose:
Notice from the Cantonal Tax Office Zurich regarding professional expenses and Corona in the 2021 tax period
On 26.03.2021, the Cantonal Tax Office of Zurich published a notice according to which dependent employees can claim their professional expenses for the year 2021, as they did for the year 2020, as if there had been no measures to combat the Corona pandemic.
FTA extends flat-rate taxation for the private use of business vehicles
On 17 March 2021, the FTA published the amendment to Art. 5a of the Professional Costs Ordinance. On the one hand, the current flat rate will be regulated in the Professional Costs Ordinance from 1 January 2022, and on the other hand, the flat rate will now take into account commuting costs and will be increased from 0.8% to 0.9% per month (or from 9.6% to 10.8% per year) for this purpose.
Taxation of capital benefits in the Canton of Zurich
The taxation of lump-sum benefits on withdrawals from the pension fund or the third pillar will be reduced in the canton of Zurich from the beginning of 2022 in order to take account of higher life expectancy and lower conversion rates in occupational pension provision.
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Usufruct and right of residence as elements of estate planning for real estate
Workshop by Daniel Bader and Hanna Brozzo on the occasion of the ISIS) seminar on November 12, 2024 entitled "Usufruct and right of residence as design elements of estate planning for real estate "
Tax issues relating to private investment in real estate
Workshop by Petra Caminada and Branko Balaban on the occasion of the ISIS) seminar on November 12, 2024 entitled "Tax issues relating to private investment in real estate"
ISIS) seminar folder "Current problems in the taxation of private investments" (2024)
All documents from the ISIS) seminar "Current problems in the taxation of private investments" from September 23 - 24, 2024 under the direction of Andrea Opel 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.
