Tax treatment of refurbishment grants in private assets
In the area of capital contributions, two landmark Federal Supreme Court rulings were issued last year. In a first ruling, the Federal Supreme Court also applied an income tax-free repayment within the meaning of Art. 20 para. 3 DBG with regard to hidden capital contributions. In a second ruling last year, the Federal Supreme Court protected the practice of the FTA, according to which the accounting offsetting of a contribution against the loss carryforwards is mandatory in order to claim the restructuring allowance pursuant to Art. 6 para. 1 lit. k StG.
Editorial on the focus "Refurbishments"
In difficult economic times, many companies are faced with considerable financial challenges. The Covid-19 pandemic in particular has led to a number of companies needing to be restructured despite the aid granted, such as loans or hardship compensation. Restructuring a company is a complex process that requires not only strategic and operational measures, but also careful consideration of legal and tax aspects. After all, restructuring a company can lead to significant tax consequences.
The valuation of participation rights in start-up companies and the principle of equal treatment
The tax valuation of start-ups has been the subject of debate in Switzerland. While a viable solution has been found for the shareholders of start-ups with the current solution, the question of an even wealth tax burden for shareholders in a comparable situation arises. Find out what challenges arise in the valuation of participation rights and what solutions are being discussed to ensure a balanced tax policy.
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.
Stop the tax penalty in pillar 3b. Tax the income share instead of the capital contribution in the case of a capital withdrawal
On 10 September 2018, the Council of States adopted the motion "Stop the tax penalty in pillar 3b. In the case of a capital withdrawal, tax the share of income instead of the capital contribution" with the following amendment: "The Federal Council is instructed to submit to parliament an amendment to the Federal Tax Act (DBG) and the Tax Harmonisation Act (StHG) in order to achieve a flexibilisation of the flat-rate share of income on all benefits (periodic benefits, surrender, refund) from life annuities and life insurance policies, adapted to the respective investment conditions.
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.
Current problems of taxation of stock corporations and shareholders (2024)
Workshop by Oliver Jäggi and Benno Eberhard on the occasion of the ISIS) seminar on June 3 - 4, 2024 entitled "Current problems of taxation of stock corporations and shareholders"
ISIS) seminar folder "Startups - tax and duty law challenges: Refinancing and Exit" (2024)"
All documents from the ISIS) seminar "Startups - Tax and Duty Law Challenges: Refinancing and Exit" from May 27, 2024 under the direction of Ruth Bloch-Riemer 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.
