Dear René, what are your key takeaways from the "Corporate Restructuring" seminar?

René Schreiber (RS): "In circular 5a of the FTA, the current developments in corporate restructuring were updated. As before, the interpretation of the terms "business" or "partial business" gives rise to discussions. Due to the tendency of high burdens on individuals with income taxes and often also social security contributions, these aspects must not be disregarded. In the area of cross-border reorganizations, many questions remain unresolved and it is advisable to contact the relevant tax authorities at an early stage."

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What aspects of the seminar did you enjoy the most?

RS: "The participants took an active part in the discussion. In particular, the representatives of the tax authorities present actively participated in all workshops and thus contributed significantly to an exciting dialogue."

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Which case study was particularly controversial and why?

RS: "The cross-border restructurings presented by Thomas Hug and Patrick Schmid have shown that even after the last corporate tax reform (STAF) adopted by the Swiss people on May 19, 20219, some important issues remain open. Valuation issues are naturally in the foreground. These were explained by Thomas Hug and Patrick Schmid in particular in case studies 2 and 3."

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Concluding remarks

RS: "There was a special atmosphere at the Hotel Renaissance on the day of the seminar, as many athletes and officials from "Weltklasse Zürich 2023" were in and around the hotel wing. This lightened the mood during the coffee breaks and one or the other could get an autograph of a world champion or an Olympic champion."

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Many thanks for your commitment, dear René. ISIS would also like to thank all speakers for their great commitment and the exciting workshops at this seminar: Thomas Wolfensberger, Thomas Meister, Hannes Teuscher, Patrick Schmid, Thomas Hug, Tabea Nyfeler and Severine Vogel.

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You missed the seminar? No problem: You can obtain all documents individually or as a whole seminar folder on our publication platform zsis.ch.