Tax treatment of employee share ownership in Switzerland - basic principles and current practical cases
Employee participation in the development of a company is very popular in Switzerland and abroad. The following article first presents the basics of the tax treatment of employee share ownership in Switzerland. Then two practical examples are discussed and the respective tax consequences as well as specific detailed questions in the same context are discussed in more detail.
Tax aspects of pension assets of internationally mobile employees
Employees are more mobile than ever. As a result, they often have occupational and private pension assets in several countries. The tax situation becomes confusing at the latest when a cross-border transfer or payment of these pension assets to the beneficiaries is to take place. This article first introduces the basics and presents the respective tax consequences in Switzerland with regard to the payout from the foreign pension forms on the basis of two cross-border practical examples.
Joint and several liability between spouses in tax law "So examine him who is eternally bound..."
"I'm living in separation and my ex-partner refuses to carry outstanding tax bills from our marriage. "Can the IRS require me to carry those bills on my own?" These and similar questions are common in tax consulting. The answer is "It depends." This article answers the relevant questions and analyses the differences in cantonal and municipal taxes.
Taxation of compensation payments from share certificates
This paper focuses on the income tax treatment of income from investments in classical index and basket certificates from equities. The focus is on the view of the investor resident in Switzerland who holds the products as part of her private assets.
FTA publishes circular on flat rates for professional expenses and remuneration in kind 2021
The Swiss Federal Tax Administration (FTA) has published a circular entitled "Professional expense allowances and benefits in kind 2021 / Compensation for the consequences of cold progression in direct federal tax for the 2021 tax year".
FTA publishes statistics on the tax burden on individuals
A review of the 2010-2018 data shows that the tax burden in Switzerland has declined during this period.
Vote on the proposal to increase child deductions
On 27 September 2020, a vote will be held on whether the general child deduction and the deduction for third-party childcare should be increased in the Federal Direct Federal Tax Act (DBG).
Block chain and distributed ledger technology: No changes to tax law
At its meeting on 19 June 2020, the Federal Council took note of the report on a possible need to adapt tax law in the area of block chaining. The report comes to the conclusion that there is no need for specific legislative adjustments in tax law.
Memorandum of Understanding between Switzerland and Italy concerning COVID-19 measures
On 20 June 2020, the State Secretariat for International Financial Matters (SIF) reported the conclusion of a new memorandum of understanding between Switzerland and Italy concerning COVID-19 measures.
Consultation agreement with Germany on the taxation of cross-border workers and state support services
On 11 June 2020, the State Secretariat for International Financial Matters SIF concluded a new consultation agreement between Switzerland and Germany on the taxation of cross-border commuters and the treatment of state support services.
Successful involvement of founders and employees
Workshop by Stefan Oesterhelt and Susanne Schreiber on the occasion of the ISIS) seminar on June 7, 2023, entitled "Successfully engaging founders and employees".
Tax aspects of the establishment and development of the start-up
Workshop by Rebecca Schwarzenbach and Patrick Scherrer on the occasion of the ISIS)-Seminar on June 7, 2023, entitled "Tax aspects of founding and building a start-up".
Seminar folder ISIS)-Seminar "Criminal Tax Law" (2023)
Case studies, detailed solution notes and slides: Here you will receive all documents of the individual workshops according to the following content description from the ISIS) seminar "Tax Criminal Law" from 09 May 2023 under the direction of Rolf Benz.
