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Seminar folder ISIS)-Seminar "Tax and Duty Treatment of Intellectual Property Rights

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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 DeepL description from the ISIS) seminar "Tax and tax law treatment of intellectual property rights" of 27 June 2022 under the direction of René Schreiber.

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 importance of intangible assets has increased enormously in recent years. The managers of medium-sized and larger companies have to deal with legal, business management and tax aspects surrounding the creation, use, transfer and compensation of intangible property rights. From a tax perspective, it is not only questions of the correct legal classification of intangible assets that are important - questions of valuation or the transfer of rights of use within the group with compensation in line with the market are also of central importance. In the case of small and medium-sized enterprises, in addition to the correct assessment of the creation and contribution of intangible assets under tax law, due attention must also be paid to social security aspects.

Topics and speakers

Intellectual property rights - An overview of property rights

Ursula In-Albon, Attorney at Law, Partner Troller Hitz Troller, Berne

Valuation of intellectual property rights

Dr Jürg Stucker, CFA, Partner Oaklins Switzerland

Taxation of intangible property under Swiss tax law (learn more)

MLaw Raphael Hemmerle, attorney-at-law, certified tax expert, Head of Cantonal Tax Office Nidwalden, Member of the Board and Head of Corporate Taxes of the SSK

Anita Burri, Certified Tax Expert, Head of Tax Schaffner Group

International transactions involving intellectual property (learn more)

Dr. iur. Napoleão Dagnese, Master in Economics, Group Transfer Pricing Lead, Liebherr Group

MLaw Balthasar Denger, Attorney at Law, Legal Director, Baker McKenzie Amsterdam

Thomas Hug, certified commercial lawyer FH, certified tax expert, Deputy Head Group Tax, Bank Julius Baer & Co. AG

Taxation of Intellectual Property from the Perspective ofPersonal Enterprises and SMEs (learn more)

Lic. iur. Gian Andrea Rusca, advocate, certified tax expert, lawyer, partner, G+S Treuhand AG, Berne

Daniel Strahm, certified tax expert, Head of Corporate Taxation, Tax Administration of the Canton of Bern


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