Tax Law Topics for Download

CFC-Rules briefly explained

This presentation explains - succinctly and by graphical illustration - the functioning of the CFC-Rules, their development at the OECD and EU level and their implications for Switzerland.

The tax blueprint - tax risks and tax planning

Surveys of the last years show that tax risks are one of the top priorities of corporate governance for most companies in Switzerland and the rest of Europe. Through the developments in the OECD and the EU, this perception will rather increase than decrease. Therefore, the active «management» of these risks is necessary and important.

Steuervorlage 17 / TRAF

Overview on Steuervorlage 17 / TRAF

  1. Status Quo
  2. History CTR III & SV17 / TRAF
  3. Need for reform
  4. Goals SV17 / TRAF
  5. Consequences of the SV17 / TRAF
  6. Time table
  7. Benchmarks of the reform 

Tax treatment of hidden reserves regarding the status change

On 19 May 2019, the Swiss people adopted the Federal Act on Tax Reform and AHV Financing (TRAF) with 66.38% of votes in favour. Within the framework of the TRAF, the abolition of the tax privileges of status companies and the treatment of the hidden reserves play a central role. There are two possible methods for disclosing hidden reserves - the step-up or the special rate solution.