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Seminar folder ISIS)-Seminar "Employee Compensation in Tax and Social Security Law" (2021)

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Case studies, detailed solution notes and slides: Here you will find all the documents (workshops and presentations) according to the following description from the ISIS) seminar "Employee compensation in tax and social security law" on 13/14 September 2021 under the direction of Julia von Ah, which took place in Nottwil.

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.


The aim of this seminar is to provide the latest developments in legislation, administrative practice and case law in the various topics of employee compensation.

More and more, traditional and especially young companies are relying on teams that are put together for specific projects. Instead of hiring important project heads, they are hired as freelancers. What labour, tax and social security issues need to be considered when distinguishing a contract relationship from employment? What are the consequences for companies and the project heads?

Board members do not only want to strategically steer the fate of a company, but also want to participate directly in the success of the company, for example through participation in the group of companies but also in the form of other investments or compensation. What are the tax and social security implications of this?

Employee and founder shareholders sometimes have different interests and objectives. For tax purposes, the revised circular FTA No. 37 differentiates between employee and founding shareholders. Is this sufficient to do justice to long-term oriented entrepreneurial shareholders from a tax perspective?

Topics and speakers

Employee shareholdings - differentiation from founder shareholdings (learn more)

Susanne Schreiber, Attorney at Law, Tax Advisor, Certified Tax Expert, Co-Head Tax Team, Partner, Bär & Karrer AG

Lic. oec. et lic. iur. HSG Ildiko Truffer, LL.M. International Taxation, certified tax expert, expert in tax law Cantonal Tax Office Zurich

Consultant versus employee (learn more)

Lic. iur. René Schreiber, Attorney at Law, Certified Tax Expert, Member of the Study Commission SIST (Swiss Institute for Tax Law), Partner Eversheds Sutherland AG

Lic. iur. Arlette Pfister, LL.M., Mediator CAS, Partner Thouvenin Attorneys at Law KLG

Board compensation - How does the BoD participate in the company's success? (learn more)

Dr. iur. Ruth Bloch-Riemer, Attorney at Law, Certified Tax Expert, Partner Bär & Karrer AG

Lic. iur. Véronique Risi, lawyer, certified tax expert, notary public; Deputy Head of the Natural Persons Department, Cantonal Tax Administration Schwyz; Member
of the Swiss Tax Conference's Wage Statement Working Group

Partial retirement - tax and social security aspects (learn more)

Lic. iur. Sirgit Meier, MAS Taxation/LL.M. Tax, Coordination of Taxation of 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 (SSK)

Dr. iur. et lic. oec. HSG Peter Lang, certified tax expert, Head of Tax Services at Swiss Life Ltd, former Tax Officer of the Swiss Insurance Association (SIA)

Differentiation between salary and dividend for employee shareholders (learn more)

MLaw Natalie Dini, LL.M. Taxation Partner Tax Partner AG

Barbara Stötzer, lawyer, certified tax expert, Rabaglio Schär AG

Withholding taxes - What to focus on in the new law? (learn more)

Brigitte Zulauf, CEO Zulauf Consulting & Trading GmbH, Schaffhausen, Partner PwC Switzerland, Head of Trust (until June 2021)

Abramo Lo Parco, public finance and tax specialist, at the former Institute of Administrative Management at the ZHAW, Head of the Withholding Tax Division, Cantonal Tax Office Zurich and Vice-President of the Working Group on Withholding Tax of the Swiss Federal Tax Administration.

Private shares/expense reimbursements

Lic. oec. publ. Franziska Spreiter, certified tax expert, von Graffenried AG Treuhand

Lic. iur. Christian Vassalli, Head of the Canton of Zurich Wage Statement Section, Tax Commissioner, Consumption Division, Cantonal Tax Office Zurich

Employee participation in tokens

Dipl.-Kfm. Matthias Langer, LL.M., Tax Consultant and Partner, actus ag


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