Publications from the Study
In this column, Attorney Cedric Panchaud discusses tax rulings and reforms that have a tangible impact on his clients in Geneva. Each article is based on a question we’ve actually been asked.
Tax Planning for Estates and Gifts in Switzerland
Planning for the transfer of one's estate is an essential step in ensuring its long-term preservation. In Switzerland, the tax treatment of transfers of assets without consideration, whether [...]
Corporation or sole proprietorship: Which one should you choose?
Starting a business in Switzerland raises a key question: whether the business should be operated directly by the entrepreneur (sole proprietorship) or through a corporation (SA/Sàrl).
Occupational retirement planning: an often underutilized tax tool
Mandatory occupational pension plans (LPP) are well known to executives and self-employed individuals. The non-mandatory portion of these plans is much less well known, yet it is this portion that offers the greatest potential for tax optimization.
Real Estate Ownership Under SIAL or PPE: Which Structure Is Best in Switzerland?
Buying real estate in Switzerland involves much more than simply choosing between two types of ownership: condominium ownership (PPE) and the limited liability company for tenant-shareholders (SIAL) entail tax liabilities that can vary significantly over the lifetime of the property
The Tax Shield: Understanding This Protective Mechanism
The tax shield allows wealth tax to be capped in certain cases. This mechanism is in place in six cantons. In the Canton of Vaud, its application is a subject of debate. What is it all about and how does it work?
End of the deemed rental income as of January 1st, 2029
The End of Interest Deductibility for Individuals: The Hidden Side of the Vote—Summary and Solutions The Swiss real estate tax landscape is about to [...]
Voluntary disclosure in Switzerland: When coming clean turns sour
Voluntary disclosure is often presented as the best way to regularize undeclared assets in Switzerland. However, this process is not without risks. The Federal Supreme Court’s ruling [...]