Corporate Tax Law 2024 (2nd implementation)

Day 1: 09.15 - 17.45 Day 2: 08.30 - 13.00
Webinar - ISIS) - Institute of Swiss and International Tax Law
Pin Location - ISIS) - Institute of Swiss and International Tax Law
Online - ISIS) - Institute of Swiss and International Tax Law
Pin Location - ISIS) - Institute of Swiss and International Tax Law
Online - ISIS) - Institute of Swiss and International Tax Law
Hotel Sempachersee, Guido A. Zäch Str. 2, 6207 Nottwil
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Members & Reduced:
(incl. VAT)
Info - ISIS) - Institute for Swiss and International Tax Law
Prof. Dr. iur.
Peter Mäusli-Allenspach


Keeping up to date is a major challenge in view of the rapid development of tax law and practice. The aim of the annual seminar is to provide participants with a sound and up-to-date knowledge of the latest developments in corporate tax law in terms of legislation, administrative practice and case law. 

The workshops offered provide participants with the opportunity to learn about the most important innovations in a compact and focused manner over two seminar days and to deepen their knowledge by means of case studies from practice. In each workshop, both the view of the tax administration and the view of the taxpayer are examined by a representative from the practice. Participants can therefore benefit from the speakers' extensive practical experience in day-to-day tax practice as well as from their insight into the latest developments in case law and legislation. 

In this seminar, tax law problems for companies and their stakeholders will be discussed on the basis of selected case studies. Both the special tax challenges for partnerships and the tax stumbling blocks for personal corporations will be explored in depth in the workshops. Not to be missed, of course, is the topic of corporate restructuring, which will be the subject of a separate workshop. And as always, in addition to updates on withholding tax and stamp duties as well as in-depth explanations on specific tax issues of SMEs, updates in the area of intercantonal and international corporate tax law will also be discussed.

The offer includes seven workshops, six of which can be attended, i.e. in addition to five "set" workshops, participants can spontaneously choose to attend the workshop "Update on Value Added Tax" or "Challenges of Tax Procedure and Criminal Tax Law". Regardless of this choice, participants will receive detailed documentation and solution notes for all workshops.

This year we again have a guest lecture on the program at the end of the seminar.

Main topics

- Program -

Welcome by the seminar leader


Peter Mäusli-AllenspachPeter Mäusli-Allenspach

Challenges of personal companies under tax law



The speakers on the workshop: "In addition to the classics on art and real estate trading, we will present current challenges in the differentiation between private and business assets, such as the operation of photovoltaic systems by private individuals and companies, as well as the qualification of alternative assets such as participations."
Susanne SchreiberSusanne Schreiber
Toni HessToni Hess

Current problems of taxation of joint stock company and shareholder



The speakers on the workshop: "This year's seminar also covers a wide range of topics. We will discuss the groundbreaking Federal Supreme Court ruling of March 17, 2023 regarding the tax-free repayment of hidden capital contributions and fundamental follow-up questions for tax practice. We also deal with relevant aspects of employee shareholdings. We address problems with the application of the triangular theory in the case of hidden profit distributions and finally discuss current issues relating to hidden equity, in particular with regard to the consideration of goodwill."
Oliver JäggiOliver Jäggi
Benno EberhardBenno Eberhard

Update on withholding tax and stamp duties



The speakers on their workshop: "In the areas of withholding tax and stamp duty, there have been interesting and sometimes groundbreaking court rulings in the recent past. In addition, administrative practice is constantly evolving. This combination generates exciting, practical and interesting case studies, which will be presented and promise a lively and interactive workshop."
Thomas JaussiThomas Jaussi
Markus KüpferMarkus Küpfer

News on the taxation of corporate restructuring



The speakers on their workshop: "In addition to current issues relating to restructuring, we will also examine the Federal Supreme Court ruling of March 17, 2023 on the repayment of hidden capital contributions. What impact does this ruling have on practice? What challenges arise when implementing this ruling?"
Stefan OesterheltStefan Oesterhelt
Daniel StrahmDaniel Strahm

Current cases on intercantonal and international corporate tax law (2024)



The speakers on their workshop: "International and intercantonal corporate tax law is constantly evolving. While the introduction of OECD minimum taxation is currently the central topic at international level, interesting decisions have been made by the Federal Supreme Court in intercantonal tax law. For example, the Federal Supreme Court recently ruled that the right of appeal against intercantonal double taxation cannot be forfeited in principle. In our workshop, we will discuss current developments and rulings on intercantonal and international corporate tax law."
René MatteottiRené Matteotti
Philipp BetschartPhilipp Betschart

Update on value added tax (2024)



The speakers on their workshop: "We will shed light on innovations in FTA practice and current VAT case law. Leading rulings with far-reaching implications need to be taken into account, both with regard to the deduction of input tax on the restoration of properties and the private use of aircraft held by companies. You will also learn how to react to assessment notices and how contributions in kind are assessed according to the current practice of the FTA."
Roger RohnerRoger Rohner
Ralf ImstepfRalf Imstepf

Challenges of tax procedural and criminal tax law (2024)



The speakers on their workshop: "Based on practical case studies, we will reflect on tricky procedural constellations and point out possible tax (criminal) law consequences that can arise if procedural obligations are violated or not taken seriously."
Rolf BenzRolf Benz
Jasmine CuccarèdeJasmine Cuccarède

Tax management - does an SME need it?



Peter RiedwegPeter Riedweg

- Program end -

Useful tips


Members of ISIS, employees of courts and administrations as well as persons under 35 years of age or in training receive a discount on the regular seminar price (for details see section 6 of the GTC).

Included in the price

Documentation, standing lunch and dinner (day 1), standing lunch (day 2), break refreshments, 2x aperitifs

Hotel booking (not included in the seminar price)

Special price for hotel rooms when booking directly with the hotel (limited availability).

Professional training

Participation in the two-day ISIS) seminar is confirmed with 16 lessons of professional development.

Why ISIS Seminars?

  • Top speakers
  • Exclusive venues
  • Personal networking
  • High quality documents
  • Detailed solution instructions
Continuing education in tax law
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Compact seminars

You want to build a solid foundation: Compact seminars

In the compact seminars, you will acquire the basic knowledge of Swiss and international tax law in individual topic-related modules. These basics are supplemented by the latest developments in tax law.

The compact seminars are usually one-day events at a central location, but they can also be attended as an online event via streaming.

For preparation and for reference after the seminar, you will receive documents with case studies and detailed solution instructions. The seminar will focus on discussing the case studies.

Integration seminars

You want to think outside the box: Integration seminars

On the one hand, the integration seminars provide you with the basics from cross-tax knowledge areas, for example basic legal and business management knowledge. On the other hand, you can deal in depth with the tax issues arising in this context on the basis of practical case studies.

The integration seminars are usually one-day events with introductory speeches as well as presentations on the respective cross-tax topics. The tax-specific issues are dealt with by discussing case studies.

In-depth seminars

You want to get to the bottom of tax law: In-depth seminars

The in-depth seminars provide an intensive examination of complex tax issues. The in-depth seminars are mainly or exclusively designed as workshops. After a brief introduction to the topic, practical examples are presented with the aim of stimulating in-depth discussions.

In order to leave enough time for the exchange of ideas
also outside the workshops, the in-depth seminars are partly two-day events, where special emphasis is also placed on the ambience.

The in-depth seminars are aimed at experienced tax professionals and those who want to become one.

Working Skills Seminars

You want to develop your secondary virtues: Working Skills Seminars

Within the framework of the working skills seminars, you can train your non-tax-specific skills that are important for success in tax practice. For example, working techniques, creativity or communication skills.

These seminars are held only sporadically.

Update Seminars

You want to be "à jour": Update seminars

In the update seminars, we take changes in tax legislation as well as in related areas of law and changes in tax practice by tax authorities as an opportunity to take a close look at the effects on tax practice. In doing so, the basics are also presented, as far as this makes sense.

Update seminars also include the 90-minute webinars, which are held exclusively online during lunchtime. They focus primarily on current developments.

Seminars Romandie

The ISIS in French-speaking Switzerland

ISIS is also present in French-speaking Switzerland and offers seminars in French. As a rule, these are in-depth seminars. The topic is always selected in the light of current developments.

Tax Trips

You want to expand your horizons: Tax Trips

The Tax Trips take you abroad and offer the opportunity to combine the useful with the pleasant. You travel to other countries and get to know not only their tax peculiarities, but also their cultural and culinary specialties. The training events are carried out in close cooperation with local institutions as well as tax experts practicing on site.

Tax Trips take place only sporadically.