Various factors come into play when distributing corporate profits: corporate profits, personal income tax, the size of the equity stake, retirement planning, and future investments. A dividend can be tax-advantageous, but it is not the best solution in every situation. We assess the overall tax burden on both the company and the individual and develop a suitable tax strategy without neglecting social security contributions.
The tax authority may correct individual items, such as disallowing deductions, offsetting income, or revaluing assets. If you disagree with the final assessment notice, you may file an objection within the specified time limit. We will review the tax authority’s reasoning and represent you in the objection or appeal proceedings.
If accounts, securities, or other assets and sources of income are not declared, back taxes and penalty taxes may be assessed. Depending on the situation, you may want to consider filing a (penalty-free) voluntary disclosure before the tax authorities initiate their own investigation.
For cross-border services, the VAT treatment depends on the type of service provided and where the place of supply is located. Errors in invoices, input tax deductions, or tax returns can result in additional tax assessments. We review your company’s VAT obligations and assist with clarifications with the Federal Tax Administration.
If a person residing abroad holds an interest in a Swiss stock corporation, Swiss withholding tax of 35% is generally levied on dividends and deducted directly at the time of payment. Whether and to what extent this tax can be reclaimed depends on the applicable double taxation treaty as well as on the correct reporting of the dividend in the country of residence. In practice, the refund is often subject to formal requirements and deadlines. Additionally, it must be determined whether and how the dividend is taxed abroad and whether a partial or full credit for the Swiss tax is possible. We assist with claiming a refund of the withholding tax and coordinating with the relevant tax authorities.
A change of residence can affect income, assets, equity interests, real estate, and retirement planning. Key factors include the timing of the move, tax liability in the countries involved, and double taxation treaties. We advise individuals and businesses on international tax matters.
Criminal tax proceedings can result in back taxes, fines, and other consequences. It is crucial to review the allegations early on and communicate carefully with the tax authorities. We represent your interests in proceedings before the tax authorities and, if necessary, law enforcement agencies.
In the context of a divorce, the question often arises as to how assets, real estate, and retirement savings are to be divided and what tax consequences this entails. The tax burden can change significantly, particularly in connection with the transfer of real estate, adjustments to spousal support payments, and changes in marital status during the current tax year. We review the tax implications of property and spousal support arrangements and assist with their implementation.
There is no one-size-fits-all answer; it depends heavily on the individual case. When property is held privately, rental income is taxed directly as income, supplemented by property tax. When held through a legal entity, rental income is subject to the company’s income tax. In addition, distributions to shareholders may result in an economic double tax burden. On the other hand, this structure offers advantages for reinvestments, greater flexibility in the allocation of profits, and easier management of larger real estate portfolios. If the property is not located in the same municipality as the shareholder’s residence, the differing tax burdens for individuals and legal entities also come into play. In many cases, private ownership is simpler and less burdensome, while a corporate structure is worth considering, particularly when there are multiple properties or an active real estate strategy. We would be happy to advise you on whether establishing a real estate company is worthwhile in your specific case.
Various factors come into play when distributing corporate profits: corporate profits, personal income tax, the size of the equity stake, retirement planning, and future investments. A dividend can be tax-advantageous, but it is not the best solution in every situation. We assess the overall tax burden on both the company and the individual and develop a suitable tax strategy without neglecting social security contributions.
The tax authority may correct individual items, such as disallowing deductions, offsetting income, or revaluing assets. If you disagree with the final assessment notice, you may file an objection within the specified time limit. We will review the tax authority’s reasoning and represent you in the objection or appeal proceedings.
If accounts, securities, or other assets and sources of income are not declared, back taxes and penalty taxes may be assessed. Depending on the situation, you may want to consider filing a (penalty-free) voluntary disclosure before the tax authorities initiate their own investigation.
For cross-border services, the VAT treatment depends on the type of service provided and where the place of supply is located. Errors in invoices, input tax deductions, or tax returns can result in additional tax assessments. We review your company’s VAT obligations and assist with clarifications with the Federal Tax Administration.
If a person residing abroad holds an interest in a Swiss stock corporation, Swiss withholding tax of 35% is generally levied on dividends and deducted directly at the time of payment. Whether and to what extent this tax can be reclaimed depends on the applicable double taxation treaty as well as on the correct reporting of the dividend in the country of residence. In practice, the refund is often subject to formal requirements and deadlines. Additionally, it must be determined whether and how the dividend is taxed abroad and whether a partial or full credit for the Swiss tax is possible. We assist with claiming a refund of the withholding tax and coordinating with the relevant tax authorities.
A change of residence can affect income, assets, equity interests, real estate, and retirement planning. Key factors include the timing of the move, tax liability in the countries involved, and double taxation treaties. We advise individuals and businesses on international tax matters.
Criminal tax proceedings can result in back taxes, fines, and other consequences. It is crucial to review the allegations early on and communicate carefully with the tax authorities. We represent your interests in proceedings before the tax authorities and, if necessary, law enforcement agencies.
In the context of a divorce, the question often arises as to how assets, real estate, and retirement savings are to be divided and what tax consequences this entails. The tax burden can change significantly, particularly in connection with the transfer of real estate, adjustments to spousal support payments, and changes in marital status during the current tax year. We review the tax implications of property and spousal support arrangements and assist with their implementation.
There is no one-size-fits-all answer; it depends heavily on the individual case. When property is held privately, rental income is taxed directly as income, supplemented by property tax. When held through a legal entity, rental income is subject to the company’s income tax. In addition, distributions to shareholders may result in an economic double tax burden. On the other hand, this structure offers advantages for reinvestments, greater flexibility in the allocation of profits, and easier management of larger real estate portfolios. If the property is not located in the same municipality as the shareholder’s residence, the differing tax burdens for individuals and legal entities also come into play. In many cases, private ownership is simpler and less burdensome, while a corporate structure is worth considering, particularly when there are multiple properties or an active real estate strategy. We would be happy to advise you on whether establishing a real estate company is worthwhile in your specific case.
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