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.
Taxation of spouses in international relations
An "international" spouse relationship from a tax law perspective exists if only one spouse is subject to unlimited tax liability in Switzerland, while the other spouse has no or only limited tax liability in Switzerland. It must also be a legally and factually unseparated marriage. The taxation of such "international" spousal relationships is opposed by the addition of factors as prescribed by law. However, according to the established case law of the Federal Supreme Court, the latter - unlike in intercantonal relations - cannot create any tax liability in Switzerland.
The unsuccessful move from Binningen to Wollerau - The location of the parking spaces for a Maserati and a Ferrari must be taken into account when determining tax residence
In its ruling of 19 September 2019 (2C_170/2019), the Federal Supreme Court had to judge an unsuccessful move from Binningen to Wollerau. It confirmed the ruling of 14 November 2018 of the Basel-Landschaft Cantonal Court (810 18 59).
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".
Taxation of residential property - advice to the WAK-S on system change in the taxation of residential property
The Commission for Economic Affairs and Taxes of the Council of States (WAK-S) has continued its deliberations on the change of system for the taxation of residential property.
Individual taxation/couple and family taxation
The marriage penalty affects considerably more two-earner couples than the Federal Tax Administration has so far quantified. So far, two-earner couples with children have not been taken into account.
Taxation of residential property - WAK-S continues consulting
The Commission for Economic Affairs and Taxes of the Council of States (WAK-S) has continued its deliberations on the change of system for the taxation of residential property.
Taxation of board of directors and foundation board fees
Case studies and detailed solutions from Laetitia Fracheboud and Olivier Margraf. This workshop was part of the ISIS seminar "Pensions and Insurance" on September 22 and 23, 2025.
Capital withdrawals from pension plans (incl. partial withdrawals)
Case studies and detailed solutions from Stefan Oesterhelt and Sirgit Meier. The workshop was part of the ISIS seminar "Pensions and Insurance" on September 22 + 23, 2025.
Tax law challenges for partnerships (2025)
Workshop by Susanne Schreiber and Toni Hess on the occasion of the ISIS) seminar on June 02 + 03, 2025 with the title "Tax law challenges of partnerships"
ISIS) seminar folder "The world of work on the move: tax and social security challenges (2025)"
All documents from the ISIS) seminar "The world of work on the move: tax and social security challenges" held on May 22, 2025 under the direction of Petra Caminada in one PDF document. Case studies, detailed solution notes and slides: Here you will find all documents from the individual workshops according to the following content description.
