The tax system applicable to each individual’s situation, whether private or professional, can be much more advantageous if it is managed by a competent team.
When you arrive from abroad or leave Switzerland, the change in the tax system can have important consequences that need to be carefully analyzed beforehand.
An investment in financial products or the transfer of a company can usually be optimized if adequate advice is provided at the right time.
The Swiss tax system for income and wealth varies greatly among the different cantons. We provide advice in the three Swiss national languages as well as in English. Once your situation has been analyzed in detail and after having identified the best solution to your daily needs, we intervene with the tax authorities of all Swiss cantons.
Immigration and expatriation of individuals
Arriving in or leaving Switzerland, whether for professional or private reasons, can lead to a material change in your tax situation. It is therefore strongly recommended that you get advise from specialists beforehand, in order to ensure that the relocation does not result in an inappropriate taxation upon arrival in your new country of residence and in order to avoid a double taxation.
Employee Incentive Plans (ESOP)
The companies often set up an employee stock ownership or similar plan in order to favorise the loyalty of executives.To ensure that this form of remuneration is taxed favourably, whether in Switzerland or abroad, a detailed analysis of the personal situation of the executives is always recommended.
Since the tax regime of these financial products can vary greatly from one country to another, or even within the same country depending on the legal structure in place or the type of investments performed, a tax analysis can be very profitable. Our tax specialists will assist you in the study of such funds and will ensure an appropriate tax treatment.
Structuring of professional and private assets
The Swiss tax authorities may tend to qualify certain assets as professional assets if the management of these assets is not purely passive, resulting possibly in a material tax surcharge. In order to structure your assets and the resulting income, and to clearly distinguish between professional and private assets, a careful control can be very advantageous from a tax point of view. Our team is at your disposal for any useful analysis and any related steps to be taken with the competent authorities.
The transfer of a business, whether as part of a well-deserved retirement or through a simple sale to a third party investor, must be carefully thought out over time to ensure that the taxation related to such a transfer is appropriate. An analysis of the transferor’s situation, and a possible prior restructuring, can be very useful for the parties if they are accompanied by specialists. Our specialists will be pleased to assist you in all the steps related to the transfer and thus ensure the continuity of the company.
Taxation for entrepreneurs
Entrepreneurs tend to see business opportunities more spontaneously and quickly than others. However, in order to avoid excessive tax burdens when performing an investment or divestment, structuring the transaction in advance, as well as the financing if necessary, can be very advantageous. Our tax specialists are at your disposal to discuss with you and analyze the scope of your needs. Once a careful analysis has been carried out by us, a strategy can be put in place between us to achieve the desired goal, which we believe should be as pragmatic and efficient as possible.
Tax rulings negotiations
In order to ensure that the tax situation of each taxpayer, whether in the context of a specific transaction or in the general course of life complies with the requirements of the Swiss tax authorities, and that there are no unforeseen events that could lead to unexpected taxation, prior negotiations with the tax authorities, generally leading to an agreement on their part in written form (tax ruling), is often recommended. Our team remains at your entire disposal to carry out the necessary research and to accompany you in your dealings with the competent authorities.
It frequently happens that the opinion of our tax authorities differs from the position showed in the tax return filed by the taxpayer, or that following an audit by our authorities, a procedure is initiated against the taxpayers. We would be pleased to assist and represent you in such disputes.
Every taxpayer is obliged to declare his/her taxable items in Switzerland, in principle once a year. Our tax specialists will be pleased to assist you with the administrative procedures in this respect, as well as in the follow-up of the related tax assessments..