The Swiss tax landscape is constantly changing. This article provides an overview of the key developments in various areas, such as the repurchase of third pillar A, tax-deductible interests on loans to shareholders or relatives and the abolition of rental value. Whether you are a company director or an entrepreneur, this news will help you stay informed and take informed decisions.
While the new bull run is ongoing, many investors are eager to take advantage of the opportunity to realise their profits. Indeed, the launch of Blackrock's bitcoin ETF and the move into the fourth phase of the Halving have contributed to the rise in prices in recent months. This could be the ideal time for a private investor to cash in. However, investors who have not declared their cryptocurrencies...
As part of the consultation process on 8 December 2023, the Federal Council revised the guidelines for the project to simplify the deduction of business expenses for persons in dependent employment. On this basis, it intends to draw up a dispatch by the end of 2024. The project is broadly approved in principle, but there is as yet no consensus on how it should be implemented.
It will soon be possible to make purchases within the 3rd pillar A. In addition to the purchases still possible under the 2nd pillar (BVG purchases), this option will provide a new tool for planning and optimising the taxation of individuals.
There are many reasons why a company's shareholding may change: sale of the business, transfer within the family, entry of an investor into the capital, employee plan and many others. In addition to the change itself, which is sometimes synonymous with a new lease of life for the company, a change in shareholder structure can raise a number of (tax) issues. How should the transaction be carried out?...
It is very common for shareholders to borrow money from their own company. This approach is often preferred to a conventional loan, because it offers certain facilities and can be put in place very quickly. In addition to these advantages, this type of borrowing can also have tax benefits. Unlike a dividend, the granting of a loan is not subject to income tax, and the interest paid by the shareholder...
There is one tax that is often ignored by the entrepreneur-shareholders: the wealth tax due on his work tool. New tax provisions (Regulation on the valuation of unlisted securities - RETIF) have come into force in the canton of Vaud in order to alleviate the wealth tax paid by Vaud resident entrepreneur-shareholders on their "work tool", thus generating a real opportunity to better control this...
On 1 January 2023, a partial revision of the inheritance law comes into force. The aim of this revision is to adapt the law of inheritance to the evolution of society, without changing its fundamental structure.
Financial investment in real estate has always been a safe investment. It provides a regular, attractive and stable return, while ensuring a certain security. It also offers the potential for capital gains on future resale, as property values have risen steadily since the 2000s.
The company’s legal form is often chosen at the start of an entrepreneurial activity. But are you sure that your activity’s legal structure is at its best efficiency today? Would you like to have more control over the taxation of your income? Reduce your personal risks? Optimise your pension? Prepare a possible sale of your activity?
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We have a multi-disciplined and cross-border team approach. In this context, we regularly closely work with other members of our Firm (such as accountants, payroll administrator, valuation experts, etc.) to ensure to develop tailor-made solutions. In addition, as part of the Forvis Mazars Group and the Praxity global alliance of independent firms, our clients are assured of the support of the unique resource and capacity that is ideally placed not only to provide Swiss tax advice but also international tax advice in over 100 countries.
We understand that advising private clients is an ongoing process which requires adaptation and revision of the planning/structure setup as circumstances change and as new tax laws are frequently enacted. We regularly communicate with our clients after legal deeds have been executed or plans/structures have been implemented to ensure they are up-to-date, fully compliant and continue to satisfy our clients’ goals and objectives.
We are committed to the highest ethical standards in all our activities.
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