zsis) - Center for Swiss and International Tax Law

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.