Cecilia Stenberg is a Swiss Certified Tax Expert and holds a Master's degree in Law. She has 20 years of experience in all tax matters in the field of private individuals, both in the national and international environment. Her focus is on residence planning and relocations, structuring of private wealth, social security and inheritance and gift tax. Cecilia Stenberg regularly speaks on various tax topics in the area of taxation of private individuals and is a lecturer at the EXPERTsuisse master study course "Swiss Certified Tax Expert".
The Case: The Italian government is planning to increase the annual flat tax (substitute tax regime) applicable to individuals who transfer their tax residence to Italy and who opt into this special regime. The Commentary: The proposed increase is from € 200,000 to € 300,000 per year.
The Case: The Federal Tax Administration (FTA) has published its guide on lump-sum taxation in the Cantonal Gazette; see also the tax folder “Lump-Sum Taxation” (see Article 14 of the Federal Act on Direct Federal Tax (DGB) – below). Furthermore, the tax folder “Personal Tax – Poll Tax” has been…
The Case: Iwan and Manuela Wirth, co‑owners of Hauser & Wirth Gallery, officially relocated to Switzerland in early June 2025, as confirmed by UK Companies House documents. The Commentary: In a statement in the Financial Times, the gallery emphasized the couple’s Swiss nationality, the headquarters in Switzerland, current projects in…
As part of its 2027 tax relief package, the Swiss Federal Council aims to implement cost-saving measures totaling approximately CHF 3 billion annually. The only tax-related measure in the package is an increase in the taxation of capital benefits from pension schemes, as defined in Art. 38 of the Federal…
In Switzerland the number of residence permits granted based on important interests has increased significantly in the last two years. But what countries do the people paying for a residence permit come from?
The dispute concerned whether or not a trainee employed by a Swiss firm was covered by the Swiss mandatory accident insurance (UVG) at the time of an accident that occurred while he was on holiday abroad (16 April 2022).
The case Immigrating to Switzerland presents a wealth of opportunities, but the process requires careful planning to avoid common pitfalls.Source: Law, ordinance and practice The commentary A practical guide to navigating the Swiss immigration system while avoiding...
The case Common pitfalls when emigrating from Switzerland.Source: Cecilia Stenberg, Partner, Tax, Kendris - Law, ordinance and practice (c.stenberg@kendris.com)The commentary Swiss tax residency ends when you leave Switzerland with the intention of permanently...
The case Immigration to Switzerland: Ordinary taxation or lump-sum taxation- pre-arrival planning is the key.Source: Cecilia Stenberg, law, ordenance and pratciceThe commentary Ordinary Tax Regime: This is the standard tax regime in Switzerland which applies by...
RECENT POSTS
The Case: Small watch brands have been attracting attention by means of creativity and originality. For large luxury brands the challenge is to attract younger customers while still maintaining their exclusive image. The Commentary: While the Swiss watch industry has been selling fewer watches overall, small independent brands are becoming…
The Case: The focus is on EU relations, defence, and financial regulation — three major political projects. The Commentary: The Bilaterals III package with the EU, Mercosur, defence spending, and banking reform are set to fuel political debate.
The Case: The Committee (WAK-N) has considered Motion 24.3961, “Strengthening the Lex Koller,” submitted by National Councilor Thomas Aeschi. With 14 votes to 8, with 1 abstention, it recommends that the Federal Council approve the motion’s main proposal (point 1). The Commentary: The proposal seeks to reverse previous relaxations of…
Search
TRANSLATE
Newsletter
