The tax treatment of (underpriced) non-family business succession with special consideration of Ticino practice
Does an underpriced transfer of shares to an employee always lead to income tax consequences? With this article, the authors want to stimulate discussion on a very relevant aspect of non-family business succession: the distinction between (income taxable) employee shareholdings and (possibly non-income taxable) succession arrangements. The authors take a look at the practice and case law in the canton of Ticino and other cantons as well as the possible effects of recent inheritance law reforms.
Tax aspects of family business succession
In the coming years, many small and medium-sized companies will face the challenge of arranging their succession. A transfer against payment or free of charge may be considered in order to remain in family ownership. The planning and implementation of succession is an important topic for entrepreneurs with links to numerous areas of law. This article is dedicated to the tax challenges and solution strategies in family business succession in order to support companies in strategically well thought-out and tax-optimized planning.
Far more than cryptocurrencies ...
The editorial for the focus issue "Blockchain, Crypto and NFTs". In recent years, blockchain technology has caused a stir around the world. In this context, tax law has dealt with blockchain technology primarily in connection with cryptocurrencies. However, the scope of blockchain technology goes far beyond cryptocurrencies.
Taxation of NFTs in the luxury industry - a case study
Non-fungible tokens ("NFTs" for short), i.e. unique cryptographic tokens representing physical or digital value, are currently on everyone's lips - at least since the NFT "Everydays: the First 5000 Days" was auctioned by Christie's in 2021 for USD 69.3 million. Using the NFTs of the watch brand DuBois et fils, which were issued for the first time in 2021, it will be shown how companies in the luxury sector can use NFTs both to market products and to build a close customer relationship, and which tax issues have to be taken into account.
Compensation paid by Swiss companies to foreign directors
This video provides information on the possible tax and social security implications of a board of directors resident in an EU country in the case of a Swiss company limited by shares if the board of directors is also self-employed in its country of residence.
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EU removes Switzerland from its watch list
Switzerland meets international tax standards and implements them. The European Union is now acknowledging this and removing Switzerland from its watch list. The amendment shall enter into force upon publication of the revised Annexes in the Official Journal of the EU.
Bundesrat approves further key points of the withholding tax reform
At its meeting on 27 September 2019, the Federal Council approved further key points for the reform of the withholding tax. The consultation is scheduled to open in the first quarter of 2020.
Tax information on STAF published
The Documentation and Tax Information team, in collaboration with the Tax Policy Department, has prepared an article entitled "Federal Law on Tax Reform and OASI Financing" (STAF) for the Tax Information dossier.
Acceptance of tax submission 17 in the canton of Zurich
After the "Federal Law on Tax Reform and OASI Financing" (STAF) was approved at federal level by the people and the cantons with around 66%, the cantonal bill was also accepted with a yes vote of around 56%.
FTA publishes working paper on cryptocurrencies and ICOs/ITOs
The emergence and spread of crypto-currencies have raised various questions about the tax treatment of these book-entry securities. The Swiss Federal Tax Administration (FTA) has published a working paper outlining the practice developed to date (status end of May 2019).
Bundesrat approves key points of a reform of the withholding tax
On 26 June 2019, the Federal Council decided to resume the suspended reform of the withholding tax. To this end, it approved the objectives and the key parameters.
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Carve-outs and real estate transactions
Workshop on "Carve-outs and Real Estate Transactions" by Maxim Dolder and Gianfranco Gambaro on the occasion of the ISIS seminar "Current Tax Topics in M&A Transactions" on March 21, 2024.
Social security law issues in transactions
Workshop on "Social security law issues in transactions" by René Aeschlimann and Martin Leu on the occasion of the ISIS seminar "Current tax issues in M&A transactions" on March 21, 2024.
Pillar 2 for M&A transactions and mergers
Workshop on "Pillar 2 in M&A transactions and mergers" by Thomas Hug and Flurin Poltera on the occasion of the ISIS seminar "Current tax topics in M&A transactions" on 21 March 2024.
ISIS) seminar folder "Current tax topics in M&A transactions" (2024)
All documents from the ISIS) seminar "Current tax topics in M&A transactions" from March 21, 2024 under the direction of Susanne Schreiber 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.
