Our blog

The indirect partial liquidation is the prohibited sale of a company with non-operational assets for tax base reduction. It is treated as taxable capital income, not as tax-free capital gain.

Art. 127 BV sets the basic principles of taxation, including tax design and collection principles. It also prevents inter-cantonal double taxation and clearly regulates tax obligations.

The leverage effect enhances the return on equity through borrowing; this can increase both profits and losses. When applied correctly, it can be profitable, but it carries risks with market changes.

The capital structure of a company, the ratio of equity to debt, is central to its success and influenced by various factors such as costs and interests of the capital providers. A balanced structure allows for flexibility and takes into account the different requirements of equity and debt providers.

Although associations in Switzerland do pay taxes, they receive various facilitations, including tax exemptions under certain conditions. They benefit from special association tax rates and are partially exempt from value-added tax.

Startups and SMEs benefit from compliance structures through increased trust and reduced liability risk. The implementation can be customized and implemented with moderate effort.

The federal law STAF led to increased contribution rates for AHV/IV/EO starting from January 1, 2020. The contribution rates for employees and employers rose from 10.25% to 10.55%.

Legal entities are tax obligated at their registered office, and in case of multiple locations, the place of actual management determines the main tax domicile. Conflicts between the canton of the registered office and the place of management often require judicial clarification to avoid double taxation.

The Swiss Parliament is planning the abolition of the imputed rental value for primary residences, while deductions such as maintenance costs are to be eliminated. The change must still be dealt with in parliament and could come into force at the earliest in 2022/2023.