Category: Tax

The case Expect the unexpected. Link. Source: NZZ & KPMG The commentary Last weekend, voters in the canton of Zurich rejected a proposal to reduce corporate taxes. As a result, Zurich remains the canton with the...

The case The planned reform of individual taxation in Switzerland intends to replace the current joint taxation of married couples by individual taxation, thereby abolishing the so-called “marriage penalty”*, and it would...

The case It has been disputed where the main tax domicile of A Ltd. was for the years 2015 to 2019. A Ltd. was founded in Zurich in 2005 and moved its registered office to Zug in 2014, also maintaining a branch office in...

The case In Switzerland, the term “non-profit” is not legally protected, i.e. organizations can self-identify as such without formal recognition. However, for an organization to be officially recognized as...

The case In 2012, A Ltid (taxpayer) inherited real estate from the estate of their deceased shareholder, which was posted as extraordinary income and subsequently listed in the general reserves or statutory retained earnings...

The case The dispute is about whether the foundations are to be qualified as securities dealers pursuant to Art. 13 para. 3 StG, in particular as dealers or intermediaries, due to their activities (purchases and sales of shares...

The case In the course of the tax period 2021 A declared an imputed rental value amounting to CHF 20,611, reducing the gross imputed rental value amounting to CHF 26,500 by two ninths (i.e. CHF 5,889) in accordance with a...

The case The company brokers mortgage products, their core activity being the brokerage and successful financing between private customers and financing partners. The broker brings together the two parties and ensures that a...

The case As of 1 January 2026, new directives on the valuation of properties will enter into force in the canton of Zurich. The adjustments were necessary as the previous tax values no longer met the federal legal requirements...

The case Essentially, BGE 9C_610/2022 and the adjustments to the exemption amount for the issuance and stamp duty were included, particularly the requirement to eliminate existing losses, as outlined in section 3.3.2 b). Source:...

The case The ruling is about a case, where an estate was divided unequally among heirs. Source: Steuer Rekursgericht Zürich, 8. April 2024, 85.2023.6; rechtskräftig / ZStP 4/2024 page 332f f. The commentary In principle, heirs...