Ms. Malla, what are your key takeaways from the seminar?

Jasmin Malla: I was able to gain many relevant and entertaining insights through the active participation of high-ranking tax authority representatives from the federal government and various cantons.

In my view, the distinction between criminal tax proceedings and administrative criminal proceedings and tax proceedings and administrative proceedings was important. The striking differences with regard to the applicable legal principles (e.g. right to refuse to testify versus duty to cooperate) are implemented very inconsistently in the various tax administrations - commendably, in some cases by suspending the assessment procedure until the criminal proceedings have been concluded.

What particularly surprised or pleased you?

The high demand for what at first glance appears to be a "technical" topic and the correspondingly high number of participants. 

I was also pleased with the lively and practical presentations and workshops, which led to exciting interactions. A relevant exchange between tax authority representatives and consultants on highly topical issues!

Personally, as a seminar leader, I was very pleased to receive such positive feedback from all sides for my baptism of fire!

Which case study was particularly controversial?

I particularly remember the lively discussions on the recognition of tax residency in one canton or another. Under what conditions is a move from a high-tax canton to a low-tax canton "believed" by the tax authorities?

ISIS would like to thank Jasmin Malla for leading the seminar and putting together this exciting program. At the same time, we would also like to thank all the speakers for the exciting exchanges and the excellent workshops: Nina Blanz, Olivier Margraf, Ruth Bloch-Riemer, Toni Hess, Jasmine Cuccarède, Patrick Meier, Laetitia Fracheboud and Slavica Loeb-Lazarevic. 

Did you miss the seminar?

No problem: You can find all documents here on our publication platform zsis.ch.