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Seminar folder ISIS)-Seminar "Marriage, Partnership and Family in Tax Law

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Case studies, detailed solution notes and slides: Here you will find all the documents of the individual workshops according to the following description from the ISIS) seminar "Marriage, Partnership and Family in Tax Law" of 16 November 2021 under the direction of Peter Mäusli-Allenspach.

The complete PDF of the seminar folder can be downloaded for CHF
The corresponding case solutions can be purchased for CHF
(introductory price)
can be purchased in the shop.
The workshops are also available individually in the "Documents" section.
The case solutions and other documents can be obtained free of charge in the shop.


In Switzerland, taxation for married couples is based on the principle of family taxation. Accordingly, the income and assets of the spouses and their minor children are added together to calculate the tax due. In reality, however, the concept of family is increasingly becoming detached from the classic idea of a married couple with children. Today, married couples or registered partners without children are also considered families, or the parents live unmarried with their children in the same place or sometimes in different places. Often, after a divorce or separation, a new so-called patchwork family is formed, with or without joint children. All of these constellations raise questions, some of which are very complex from a tax point of view and are often underestimated.

The tax aspects of these forms of life are examined in depth, including the special problems in the transition from the previous to the
new family status. In addition, the question is discussed whether and to what extent individual taxation can solve the problems raised.

Topics and speakers

Selected case studies on family taxation in Switzerland (learn more)

Stephanie Eichenberger, attorney-at-law, certified tax expert, partner TaxPartner AG, Zurich

Individual taxation - solution to all problems?

Prof. Dr. iur. Andrea Opel, Full Professor of Tax Law at the University of Lucerne, Consultant at JP Steuer AG

lic. iur. Sirgit Meier, MAS Taxation/LL.M. Tax, Coordination of Taxation for Private Individuals, Legal and Coordination Division of the Tax Administration of the Canton of Berne, Vice-President of the Pension Working Group of the Swiss Tax Conference (SKK)

Taxation of spouses in international relations (learn more)

Prof. Dr. oec. publ. Julia von Ah, certified tax expert, Partner von Ah & Partner AG,Zurich, Vice-President of the Institute for Swiss and International Tax Law

Dr. iur. Petra Caminada, certified tax expert, von Ah Partner AG, Zurich

Special tax challenges for cohabiting and patchwork families (learn more)

MLaw Alexandra Hirt, LL.M. (Tax Law), attorney-at-law, certified tax expert, TEP, Associate Lenz & Staehelin, Zurich

Tax reference, joint and several liability and (co-)responsibility under criminal tax law in marriage and partnership (learn more)

Dr. iur. Jasmin Malla, LL.M. (Swiss and International Taxation)Tax advisor at Barandun Legal & Tax AG, Zurich


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