ISIS) seminar folder "Pension provision and insurance"
All documents from the ISIS) seminar "Pensions and Insurance" from September 22 and 23, 2025 under the direction of Andrea Opel 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.
Content
This seminar offers a comprehensive insight into key issues relating to pensions and (social) insurance.
The focus is on the tax treatment of pension benefits in both a national and international context, with special consideration of lump-sum withdrawals from pension plans (including the withholding block under Art. 79 para. 3 BV). In addition, the tax consequences of accidents, illness and unemployment are examined. Another focus is on the tax and social security challenges of cross-border employment, including the taxation of board of directors and foundation board fees.
The seminar also deals with tax issues relating to the 3rd pillar, tax issues in the event of full or partial termination of employment and the taxation of severance payments.
Topics and speakers
Taxation of pension benefits in international circumstances
Prof. Dr. iur. Andrea Opel, Professor of Tax Law, University of Lucerne
M.A. HSG Andrea Hildebrand, Attorney at Law, Certified Tax Expert, Head of Legal Services, Zurich Cantonal Tax Office
Pillar 3a
Lic. iur. Cyrill Habegger, certified tax expert, Head of Taxes, PensExpert AG
Lic. iur. Lukas Habermacher, Attorney-at-Law, Certified Tax Expert, Legal Assistant, Lucerne Tax Office
Differentiation between self-employment and employment from a tax and pension law perspective
Remo Keller, Certified Tax Expert, Tax Partner, Pestalozzi Rechtsanwälte AG
Michael Schwager, certified tax expert, Head of the Natural Persons Section, Aargau Cantonal Tax Office
Capital withdrawals from pension plans (incl. partial withdrawals)
Stefan Oesterhelt, Attorney-at-Law, Certified Tax Expert, Partner, Homburger AG, Zurich
Sirgit Meier, MAS Taxation, LL.M. Tax, Head of the Legal and Coordination Division, Tax Administration of the Canton of Berne
Taxation of board of directors and foundation board fees
MLaw Laetitia Fracheboud, certified tax expert, Associate, Homburger AG
Dr. iur. Olivier Margraf, Head of Legal Department, Cantonal Tax Administration Thurgau
Pillar 3b
Dr. iur., lic. oec. HSG Peter Lang, certified tax expert, Group Head of Taxation, Swiss Life AG
Max Ledergerber, Business Economist FH/HWV, Managing Director and Co-owner, L&L Steuerberatung + Treuhand GmbH
Taxation of pension benefits - an overview - Presentation
Lic. iur. Fabian Baumer, lawyer, certified tax expert, Vice Director and Head of the Tax Policy Division, Federal Tax Administration FTA
