Tax law

Tax law

Do you need help in preparing your tax return or a non-punishable voluntary disclosure? Are you confronted with complex questions in the area of national or international tax law? Or are you involved in a tax proceeding and looking for competent, solution-oriented guidance in the discussion with the tax authorities? Our experts have many years of experience in managing national and international tax clients. We provide comprehensive advice to both private individuals and companies in all areas of Swiss tax law. We are also happy to clarify cross-border matters for you and negotiate rulings with the relevant tax authorities. We of course also assume tax representation in tax proceedings of all kinds (objection/appeal proceedings, after-tax and criminal tax proceedings) to safeguard your interests vis-à-vis the tax authorities and, if necessary, also vis-à-vis the law enforcement authorities and courts.

 

"Tax law" questions

The tenant is liable for tax only in those cases where the income from a sub-lease is higher than the rent from the main lease.

Withholding tax is a tax levied at source on the proceeds of movable capital assets (in particular interest and dividends), on Swiss lottery profits and on certain insurance benefits. As a so-called security tax, it primarily serves to prevent tax evasion and is intended to motivate taxpayers to declare corresponding income and assets.

In most cases, the withholding tax rate is 35% and only in some instances 15% (on life annuities and pensions) or even 8% (on other insurance benefits). If the declaration is correct, withholding tax is refunded to taxpayers domiciled in Switzerland or offset against outstanding/future tax claims.

Cryptocurrencies (coins) are comparable to foreign currencies for tax purposes and must also be declared in the securities and credit register. In this context, exchange gains are generally tax-free and only the year-end exchange value (partly published by the Swiss Federal Tax Administration) converted into Swiss francs is taxable as assets (except in the case of commercial trading in cryptocurrencies, where gains are taxable as income from self-employed activity). Cryptocurrency credits generated by the so-called mining of private individuals constitute taxable income from self-employed activity.

A brokerage commission incurred in connection with the sale of real estate may as a rule be deducted when calculating the taxable real estate gain. In most cases, the tax authorities require proof of payment as well as proof of the agency contract. In practice, only commissions from third parties are tax deductible, i.e. no own commission or compensation for own efforts (board members, directors, officers of a legal entity do not qualify as third parties). Based on current tax legislation, in practice, only brokerage commissions in the range of around 1% to a maximum of 5% are generally regarded by the tax authorities as “usual” and are allowed to be deducted. The decisive criterion in this regard is, inter alia, whether the land is built on or undeveloped or a hard sell.

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