When does the formal liquidation of a general partnership end the independence of the partners? A case study from the field of real estate investments
In its ruling of November 26, 2024, the Tax Appeals Court of the Canton of Zurich confirmed that a taxpayer can terminate his self-employment and thus claim liquidation gains taxation even if he buys a property from the previous business assets, has it renovated together with another property acquired from his brother and rents it out, as the activity associated with the two acquired properties is not a continuation of self-employment but serves as a private investment.
Declaration obligations, advisor liability and mitigation of penalties: hot topics in criminal tax law
If declaration obligations are breached - both in the mixed assessment procedure and in the self-assessment system - which lead to a (possible) tax reduction, the question of criminal liability regularly arises in addition to the levying of any additional tax. The representative of the taxable person is increasingly being targeted by the tax authorities.
Criminal tax law risks of tax advice
As the legally compliant fulfillment of tax obligations requires knowledge of tax law, which the taxpayer often lacks in whole or in part, many taxpayers seek help in fulfilling their declaration obligations. If there are declaration errors that lead to at least the threat of a tax loss, the involvement of a specialist does not release the taxpayer from their responsibility for their tax declaration. Conversely, the professional involved, the tax advisor, can also be targeted by the authorities responsible for prosecuting tax offenses.
Dangerous game with risk of discovery - The criminal tax liability of external advisors and internal functionaries in the light of the Federal Supreme Court rulings 6B_90/2024 and 6B_93/2024
The Federal Supreme Court rulings 6B_90/2024 and 6B_93/2024 of February 3, 2025 raise fundamental questions regarding the criminal liability of tax advisors. The focus is on the requirements for perpetration of tax evasion and incitement to do so, as well as the distinction between permissible tax advice and punishable cooperation. The judgments shed light on the different roles of internal and external advisors and their significance for practice and the application of the law.
Federal Council rejects popular initiative "Take the pressure off wages, tax capital fairly
At its meeting on 26 June 2019, the Federal Council dealt with the popular initiative "Relieve the burden on wages, tax capital fairly" and instructed the FDF to prepare a dispatch with a motion for rejection without a counter-proposal.
Circular: List of cantons with different imputed rental values for cantonal taxes and direct federal tax as of tax period 2018
On 9 July 2019, the Federal Tax Administration (FTA) published a circular containing a list of cantons with different imputed rental values for cantonal taxes and direct federal tax as of the 2018 tax period.
FDK comments on the partial abolition of the imputed rental value
In a media release dated 13 June 2019, the Conference of Cantonal Finance Directors (FDK) issued a statement on the proposal of the preliminary advisory commission of the Council of States to reform the taxation of residential property.
Federal Supreme Court annuls vote on marriage penalty
The Federal Supreme Court revokes the 2016 vote on the popular initiative "For marriage and family - against the marriage penalty". The Federal Council's incomplete and non-transparent information would have violated the freedom of voters to vote. Given the narrow rejection of the bill and the seriousness of the irregularities, it is possible that the result of the vote could have been different.
Adjustment of the price list regarding the Direct Federal Tax 2018
On 11 March 2019, the Swiss Federal Tax Administration (FTA) published an adjustment to the share price lists (ICTax) regarding the Federal Direct Tax 2018.
Circular "List of providers of recognised pension products of tied pension provision (pillar 3a)
On 8 February 2019, the Federal Tax Administration (FTA) published the circular "List of Pillar 3b endowment insurance policies eligible for surrender".
Increase in tax deductions for health insurance premiums
The Commission has also discussed two motions calling for an increase in the deductions for health insurance premiums in direct federal tax. The Motion Grin (17,3171), which would like to almost double the current deductions, was transferred with 9 to 3 votes. For the majority of commission members, health insurance premiums are compulsory charges and part of the unavoidable cost of living. Higher deductions are justified by this and by the strong growth in premiums over the last few years. A minority rejects the motion because higher incomes would benefit disproportionately. The motion Lehmann/Regazzi (15,4027), which wants to make self-paid health insurance premiums fully tax deductible according to income, was rejected by 8 votes to 4. The gradation is problematic and complicates the tax system.
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.
