Dear Susanne, what are your most important takeaways from the seminar?

The interfaces between the various presentations on OECD minimum taxation (Pillar 2) were interesting - whether in dealing with or assessing tax risks from tax due diligence and real estate gains tax or, of course, the scope of application for acquisitions or sales. 

The practical examples of withholding tax in the case of external debt financing from the perspective of the FTA were also very informative.

What surprised you the most?

The social security classification of purchase price components in M&A transactions and employee shares from the perspective of an auditor as well as the practical handling were very exciting and new for me at a tax seminar. 

In general, I was particularly pleased that the participants actively participated in the seminar with great interest and their broad and very diverse experience from companies, Big Four firms, law firms and administration. 

Which case study was particularly controversial and why?

Real estate gains tax cases, whether in the case of demergers, quasi-mergers or economic changes of ownership, were discussed in depth. 

The different views of the tax authorities and consultants were explained convincingly, although certain cases will certainly be decided by the Federal Supreme Court. 

Thank you very much!

ISIS would like to thank Susanne Schreiber for organizing this exciting seminar. We would also like to thank the other speakers for their commitment. These are: Juliette Buob, Matthias Marbach, Stefan Oesterhelt, Daniel Bieri, Maxim Dolder, Gianfranco Gambaro, René Aeschlimann, Martin Leu, Thomas Hug and Flurin Poltera.

Missed a seminar?

No problem! You can obtain the seminar documents on our publication platform zsis.ch as a complete seminar folder (PDF) or as individual workshops: Seminar documents "Current tax topics in M&A transactions".