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The Swiss Parliament has decided on a legislative amendment that allows the refund of the withholding tax, even if dividends were negligently not declared, retroactively from 2014. This follows criticism of the strict jurisprudence that previously excluded such refunds.

Dario Bellini, Martin Roos, and Benjamin Vögele from Findea AG received diplomas from EXPERTsuisse in Bern. They specialize in auditing, fiduciary services, and certified fiduciary services.

The Federal Court confirmed that a farm qualifies as a hobby rather than an independent economic activity without profit-seeking intentions from 2011 onwards. A deferral of taxes when transferring business assets to private assets was rejected because an incorrect legal basis was cited.

When selling a property, the profit is taxed with a real estate gain tax; the replacement value, which varies by canton, serves as the basis for calculation. The Federal Court dismissed the complaint regarding the definition of replacement value, as Lucerne was allowed to use the old cadastral value.

In the Canton of Aargau, the inheritance tax is based on the estate sum and the degree of kinship; a woman who lived in separate apartments with her brother failed at the Federal Court with her demand for a lower tax rate. The Federal Court ruled that there was no joint household, as both had completely equipped apartments, which confirmed the original tax claim.

In the case of real estate capital gains tax, only actually paid, value-enhancing expenditures are deductible. Unpaid expenditures are not considered deductible.

The market value of a property is usually determined by expert estimates that take into account both the location and the condition of the property. However, the actual selling price may vary, influenced by subjective factors such as buyer preferences or sales pressure.

Legal entities may book provisions as expenses to reduce taxable income. Fines without penal character may also be recorded as provisions.

Homeowners pay taxes on the imputed value of their apartment as a notional rental value. There are plans to abolish this as well as the property maintenance deduction soon.