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

Peter Mäusli-Allenspach (PM): I was not previously aware that, with clever structuring via a foreign trust, a beneficiary domiciled in Monaco can also benefit from relief from withholding tax if more than 50% of the beneficiaries are domiciled in Switzerland or in a DTA state.

What surprised you the most?

PM: I was most surprised by the fact that in Zurich practice, compensation for foundation board members is apparently judged very strictly as detrimental to the tax exemption of charitable foundations.

Which case study was particularly controversial and why?

PM: The question of whether and under what conditions a trust may hold a Swiss residential property (Lex Koller) has triggered a great deal of discussion. This was not only controversial in the discussion, but apparently the cantonal land registries are also not uniform in their practice.

Thank you very much for your commitment, dear Peter. ISIS would also like to thank all the speakers for their great commitment and the exciting workshops at this seminar: Hanna Brozzo, Marlene Kobierski, Daniel Bader, Andrea Opel, Stefan Oesterhelt, Markus G. Koch, Isabelle Homberg Gut, Julia von Ah and Oliver Appenzeller.

Did you miss the seminar? No problem: you can obtain all the documents individually or as a complete seminar folder on our publication platform zsis.ch.