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ISIS) seminar folder "Structuring of private assets by means of trusts or foundations" (2023)

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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 content description from the ISIS)-Seminar "Structuring of private assets by means of trusts or foundations" of October 31, 2023 under the direction of Peter Mäusli-Allenspach.

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.


With the planned introduction of a trust in the Swiss Code of Obligations, the discussion about the tax treatment of foundations and trusts has received increased attention again. Not only in consulting practice, but also on the part of the tax authorities, the question of the possibilities and limits of these vehicles for structuring assets is being intensively discussed.

On the one hand, this seminar will show the status quo of the tax law treatment of trusts and foundations. On the other hand, it will also explore the structuring options and their tax advantages and disadvantages. This is not only from the perspective of the tax authorities and consulting practice, but also with a view to possible opportunities for the Swiss financial center.

Topics and speakers

Family foundations and trusts in estate planning (learn more)

Hanna Brozzo, MLaw, Certified Tax Expert, Attorney at Law, Associate, Bär & Karrer

Dr. iur. Marlene Kobierski, Certified Tax Expert, Coordinator Taxation of Private Individuals, Tax Administration of the Canton of Bern

Lic. oec. Daniel Bader, Certified Tax Expert, Partner, Bär & Karrer

Special issues in trust and foundation structures (learn more)

Prof. Dr. iur. Andrea Opel, Full Professor of Tax Law, University of Lucerne, Consultant at JP Steuer AG, Zurich

Stefan Oesterhelt, Attorney at Law, Certified Tax Expert, Partner, Homburger AG

VAT pitfalls with trusts and foundations (learn more)

Isabelle Homburger Gut, experte fiscale diplômée, Director, Founder, Homberger TVA Sàrl, Lecturer and Head of the VAT Module for Auditors, Member of the Foundation Board, Lecturer on Indirect Taxation

Charitable foundations and corporate foundations (learn more)

Prof. Dr. oec. publ. Julia von Ah, certified tax expert, owner / managing director, von Ah & Partner AG

Oliver Appenzeller, MLaw, Attorney at Law, Coordinator Criminal Law and Administrative Assistance, Tax Administration Canton Bern


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