Fiduciary Service in Switzerland

Taxes

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Account for value-added tax correctly
VAT

Account for value-added tax correctly

The Swiss value-added tax law allows companies to calculate VAT based on agreed or actually received fees and to choose between actual taxation, balance rate taxation, or flat-rate taxation. Companies can settle the tax based on the invoice date or the date of payment receipt, which affects liquidity.
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Parliament wants to relieve startups of tax burdens.
Other

Parliament wants to relieve startups of tax burdens.

The motion for tax privileges for startups was adopted by the Council of States. The Federal Council now has two years to develop a solution.
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Delineation between maintenance costs and value-enhancing expenditures
Other

Delineation between maintenance costs and value-enhancing expenditures

Maintenance costs that preserve value for properties held as private assets are tax-deductible, while expenses that increase value are not. A federal court decision rejected deduction of martens grilles as costs, since they do not preserve value.
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Allocation of compensation for waiver of a right of usufruct
Other

Allocation of compensation for waiver of a right of usufruct

The Federal Court examined whether compensation for waiving the right of usufruct is taxable income or tax-exempt capital gain. The decision was in favor of tax-neutral asset restructuring, since the right of usufruct is inalienable.
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Levy of property gains tax after sale of the replacement purchase
Other

Levy of property gains tax after sale of the replacement purchase

Capital gains tax can be deferred if a new replacement property is acquired after the sale of the old one; without a new replacement property, it will be taxed later. The Federal Court decided that upon expiration of time, the profit belongs to the region of the new property, deadlines set by the SSK are not binding.
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Cumulation of bicycle deduction and public transport allowed
Other

Cumulation of bicycle deduction and public transport allowed

Professional expenses for commuting between home and workplace, such as bicycle and public transportation costs, are cumulatively tax deductible according to the Federal Court. The Federal Court thus strengthens the flexibility in the choice of transportation for commuters.
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Inheritance tax in an intercantonal tax allocation
Other

Inheritance tax in an intercantonal tax allocation

The inheritance tax depends on the canton of residence of the deceased; for real estate in other cantons, tax is levied through inter-cantonal tax assessment. The Federal Court confirmed that all heirs are liable for taxation regardless of the allocation of assets.
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Deductibility of maintenance for an adult child
Other

Deductibility of maintenance for an adult child

Child support is deductible from income after a divorce if it is paid to the custodial parent until the child reaches the age of majority. Direct payments to the adult child are not tax-deductible.
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Disclaiming an inheritance and subsequent donation for tax avoidance
Other

Disclaiming an inheritance and subsequent donation for tax avoidance

In most cantons, direct descendants and spouses do not pay inheritance or gift tax, while siblings often have to pay it. A case in the canton of Aargau, where an inheritance was renounced and converted into a gift, was judged as tax evasion and confirmed in court.
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