Seminar folder ISIS)-Seminar "Change of Status, Patent Box and R&D Effort in Practice" (2021)
Case studies, detailed solutions and slides: Here you will find all documents (workshops and presentations) according to the following description from the ISIS seminar "Status change, patent box and R&D expenditure in practice" on 21 September 2021 under the direction of René Matteotti and Jürg B. Altorfer.
Content
The STAF entered into force on 1 January 2020. The provisions are new in character, also because they are based on international framework conditions and can only be partially derived from the tax system. Their application can therefore not be based solely on the wording, but all elements of a comprehensive interpretation must be taken into account by evaluating the materials. As a result, companies, advisors and authorities must gradually approach an appropriate and legally compliant application in their practice. A particular challenge is posed by the procedural aspects, especially the preparation of the data necessary for claiming STAF reductions. The current issues, which cannot be dealt with in official announcements, are to be addressed and solutions presented from the perspective of companies, consultancy, authorities and science.
Topics and speakers
Special tax solution according to Art. 78g StHG as realisation concept
Dr. oec. publ. Jürg B. Altorfer, Consultant Corporate Taxes and Member of the Executive Board of the Cantonal Tax Office Zurich, President of the Working Group Corporate Taxes of the Swiss Tax Conference (SSK), Member of the Working Group Finance and Fiscal Issues of the Conference of Cantonal Governments (KdK), Member of the Institute Management ISIS, Zurich.
Dr. iur. Thomas Semadeni, Certified Tax Expert, Partner, International Tax and Transaction Services, EY Switzerland, Zurich
Individual questions on the additional deduction for research and development expenses (learn more)
Fabian Utzinger, certified tax expert, Head of Services Division, Cantonal Tax Office Zurich, Zurich
Prof. Dr. René Matteotti, LL.M. (Tax), Attorney at Law, Full Professor of Swiss, European and International Tax Law at the University of Zurich, Consultant at Tax Partner AG, Member of the ISIS Institute Management, Zurich
Individual questions on the patent box (learn more)
Lic. iur. HSG Annette Walk, Certified Tax Expert, Tax Commissioner mbA and Corporate Tax Specialist, Cantonal Tax Office Zurich, Zurich
Lic. oec. HSG Armin Marti, Certified Tax Expert, Partner Tax & Legal Services, Leader Tax Policy, PwC Switzerland, Zurich
Dr. sc. Nat. ETH, Alfred Köpf, European Patent Attorney, Partner, Rentsch Partner AG, Zurich
Intercantonal tax differentiation
Swen Collomb, expert-comptable dimplômé et expert-fiscal CSIEmployé auprès de l'Administration cantonale des impôts du canton de Vaud, président du groupe de travail répartition intercantonale de la Conférence suisse des impôts (CSI), membre du groupe de travail impôt sur les entreprises auprès de la CSI, membre du bureau des examens CSI, chargé de cours auprès de la haute école d'ingénierie et de gestion du canton de Vaud (HEIG-VD), chargé de cours en fiscalité auprès d'EXPERTsuisse pour la formation d'expert-comptable diplômé et d'expert-fiscal dimplômé, Yverdon-Les Bains
Lic. iur. Stephanie Eichenberger, Certified Tax Expert, Attorney at Law, Partner Tax Partner AG, Zurich
Procedural aspects
Roland Jung, Swiss Certified Accountant, Team Leader Division Audit and Specialist Corporate Taxes, Cantonal Tax Office Zurich, Secretary of the Working GroupCorporate Taxes of the Swiss Tax Conference (SSK), Zurich
Flora Marin, MSc Business Administration, Director, Transfer Pricing and Value Chain Transformation, PwC Switzerland, Zurich
Davide De Biase, MLaw, certified tax expert, Head of Group Tax at Tecan Trading AG
Prof. Dr. René Matteotti, LL.M. (Tax), Attorney at Law, Full Professor of Swiss, European and International Tax Law at the University of Zurich, Consultant at Tax Partner AG, Member of the ISIS Institute Management, Zurich
STAF reductions for personal companies
Lic. oec. HSG Benno Eberhard, certified tax expert, Deputy Head of the Legal Entities Department, Cantonal Tax Office St. Gallen, member of the AGUN (Taxation of Companies) specialist group of the Swiss Tax Conference, St. Gallen
Dr. iur. HSG Peter Brülisauer, certified tax expert, Tax Partner, MME Legal | Tax | Compliance, Zurich, lecturer in tax law at the University of St. Gallen, member of the EXPERTsuisse tax group, substitute judge at the Tax Appeals Commission Thurgau
