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ISIS) seminar "Practical cases on withholding tax and outlook on current developments" (seminar folder)

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Case studies, detailed solution notes and slides: Here you will find all documents (workshops and presentations) according to the following description from the ISIS) seminar "Practical cases on withholding tax and outlook on current developments" of 21.09.2020 under the direction of Thomas Jaussi, which took place in the Marriott Hotel in Zurich.

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 withholding tax is of great importance in the Swiss tax landscape and can develop into a "suffering tax". In addition, important legal developments are pending. The current and future developments and the current practice of withholding tax will be dealt with. Existing knowledge will be refreshed and further deepened. Current case studies will help to clarify the withholding tax issues addressed. The current practices on both the collection and the refund side will be presented. Finally, criminal tax law and its concrete application in practice should not be underestimated.

Topics and speakers

Future of the withholding tax - current tax policy developments

Future objectives of the withholding tax, change to the paying agent principle, further reform discussions

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

General current survey questions

Current survey topics, innovations from the FTA, practical cases

Pascal Schild, certified tax expert, External Audit Division, DVS Department of the Federal Tax Administration, Bern

Withholding tax and financing issues - current practice (learn more)

International group financing, collective fundraising and guarantees, financing via ICO and similar instruments

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)

Current restitution practice, regime change cases, DTA practice cases

Prof. Dr. oec. publ. Julia von Ah, certified tax expert, Partner von Ah & Partner AG, Zurich

Lic. iur. Thomas Jaussi, industrial engineer HTL/NDS, certified tax expert, partner JP Steuer AG, Basel

Refund in national circumstances - current practice and state of affairs regarding Art. 23 VStG (learn more)

Practical cases, circular no. 40, state of affairs regarding Art. 23 ITA, outlook

Lic. iur. Markus Küpfer, Advocate, Head of the Legal Division, DVS Department of the Federal Tax Administration, Bern

Criminal withholding tax law - practical cases and outlook (learn more)

Case studies on criminal withholding tax law, ASU practice, outlook

Lic. iur. Daniel Holenstein, lawyer, certified tax expert, Managing Director of SF & Partner Schweiz AG, Zurich


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