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Seminar folder ISIS)-Seminar "Practice on Withholding Tax and Outlook on Current Developments

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Case studies, detailed solution notes and slides: Here you will receive all documents of the individual workshops according to the following DeepL description from the ISIS) seminar "Praxis zur Verrechnungssteuer und Ausblick auf aktuelle Entwicklungen" of August 30, 2022 under the direction of Thomas Jaussi.

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.


Withholding tax can stir emotions and suffering when it is mishandled and hits with its brutally high tax rate. In addition, a major revision has been completed and more changes are on the horizon. This seminar will focus on current and future developments and current practice of withholding tax. Existing knowledge will be refreshed and deepened through practical case studies. Both on the collection and on the refund side, the current practices will be shown, whereby the criminal law component, which should not be underestimated, will also be integrated.

The speakers have a strong connection to practice and demonstrate a great deal of withholding tax expertise.

Topics and speakers

Current tax policy developments incl. revision of the withholding tax law

Lic. iur. Fabian Baumer, certified tax expert, attorney-at-law, Vice Director and Head of the Tax Policy Division of the Federal Tax Administration, Bern

Intragroup financing, price adjustments, restructuring and other current survey issues (learn more)

Pascal Schild, Certified Tax Expert, Tax Expert Rulings and Transfer Pricing at the Swiss Federal Tax Administration FTA , Bern

Lic. iur. Stefan Oesterhelt, LL.M., Attorney at Law, Certified Tax Expert, Partner Homburger AG,Zurich

Restitution in international relations - current practice and problem areas (learn more)

Oliver Oppliger, Certified Tax Expert, Team Leader, Withholding Tax Refund Division, Federal Tax Administration, Bern

Reporting procedure in group relationships and restitution in national relationships - current practice, decisions and innovations (learn more)

Lic. iur. Markus Küpfer, Advocate, Tax Expert SSK, Head of Legal Division, Direct Taxes, Withholding Tax and Stamp Duties Department, Federal Tax Administration, Bern

Withholding Tax Criminal Law - Practical Cases and Outlook (learn more)

Lic. iur. Daniel Holenstein, attorney-at-law, certified tax expert, partner NSF Rechtsanwälte AG, Zurich


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