Tax and pensions

Individuals

We analyse your asset structure with a view to finding ways to optimise your tax position. Very often, real estate and participations offer untapped potential. Of course, we will also take care of your tax return.

Relocation

We advise on the preparation and implementation of the relocation process. Next to taxes, we consider related legal issues (e.g. adjustments to existing matrimonial and estate planning arrangements) and social security questions. Where necessary we will obtain necessary permits.

Forfait taxation

The so-called forfait fiscal remains an appealing planning tool. The Swiss having voted in 2014 to keep the forfait it is now here to stay. We conduct the negotiations with local tax authorities for you.

Pensions

International executives often need to deal with multiple pension plans in various jurisdictions. We advise on efficiently consolidating the plans across borders.

Voluntary disclosures

Financial privacy is on the wane, also due to the automatic exchange of tax information. A voluntary disclosure will often allow declaring undisclosed assets at advantageous conditions.

Automatic exchange of information (AEOI)

Even if AEOI is the new reality it may result in sensitive data being unnecessarily transferred between authorities. We assist in reducing the exchange to the required minimum. We also advise financial intermediaries in complying with their AEOI related obligations.

Administrative and legal assistance procedures

Increasing transparency, in particular also due to AEOI, will lead to larger numbers of international assistance procedures. We assist in preparing and managing those procedures.

Entrepreneurs and enterprises

Holding structures

Together with the entrepreneur we develop the right holding structure. Often that will be in view or in the context of estate and succession planning.

Tax planning

Tax is a substantial cost to enterprises. We assist in the organisation and structuring of companies, tax planning and finalising annual accounts. Often, we also complete tax returns and conduct appeal procedures.

Corporate tax reform III – “Reform proposal 17”

A first proposal was rejected by Swiss voters in 2017. New draft legislation is being fleshed out by the Federal administration. Even if the reform is unlikely to be enacted before 2019 existing structures need to be reviewed and any required changes considered. We can help you identify risks and opportunities.

Corporate relocation

Switzerland boasts a favourable economic, administrative and fiscal climate. We attend to all aspects of organising Swiss corporate bases, whether by establishing a new entity or relocating existing ones.

Rulings

Although in some instances exchanged at international level rulings will continue to play a major role in Swiss tax planning. We will negotiate with the cantonal and federal authorities on your behalf.

Tax proceedings

Tax proceedings cannot always be avoided. We support you in conducting tax proceedings before all Swiss authorities and courts in an efficient and targeted manner .

Tax compliance

We examine existing structures from a tax point of view (“health check”) and assist in clearing up or simplifying structures. Where necessary we conduct voluntary disclosure proceedings.

Tax accounting and reporting

We help calculate tax expenses and any required provisions. That increases transparency for your enterprise and enables early identification of tax risks.

start-ups

We solve the questions both at the enterprise’s and entrepreneurial levels, in particular in relation to wealth tax, remuneration and exit.

Employee share plan (ESP)

ESP act as incentive tools and aim to increase the identification of employees with their employers. We evaluate the needs and develop the plan appropriate for your organisation.

Expert and second opinions

Tax law is not an exact science. We provide expert evidence, legal opinions and second opinions.