Taxation of shareholder and company in the case of personal companies

When:
18
.
September
-
19
.
September
2023
|
Day 1: 09.00 - 17.00 Day 2: 08.00 - 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
Place:
Grand Resort Bad Ragaz, Bernhard-Simonstrasse, 7310 Bad Ragaz
*
+ online!
Price:
2430
|
Members & Reduced:
CHF
2260
(incl. VAT)
Info - ISIS) - Institute for Swiss and International Tax Law
Language:
German
Reference:
Management:
Prof. Dr. iur.
Andrea Opel

Content

Personal companies such as family businesses and partnerships are characterized by the fact that there is a close relationship between ownership and management.

Therefore, in the case of such corporations, taxes and duties must be considered as a whole, i.e. both for the company itself and for the parties involved. The workshops in this seminar focus on these special features and deal not only with topics such as non-cash benefits in the case of personal corporations, reclassification of capital gains into taxable capital gains or earned income, but also with the special challenges of share valuation as well as tax, inheritance and family law aspects of corporate succession.

Main topics

  • Monetary benefits
  • Reclassification from capital gain to taxable capital gain
  • Reclassification of capital gain into earned income
  • Valuation of shares
  • Inheritance tax in business succession
  • Gift tax in business succession
  • Social insurances for personal companies
  • economic aspects of inheritance taxation

- Program -

Monetary benefits

-

Workshop

Case Law / Determination of Beneficiary / Related Parties / Implications of Withholding Tax
Sandro Di GiulioSandro Di Giulio
Noëmi Kunz-SchenkNoëmi Kunz-Schenk

Reclassification from capital gain to taxable capital gain

-

Workshop

Indirect partial liquidation versus transposition / involvement of the seller in the distribution / repatriation of liquidity via loans
Thomas WolfensbergerThomas Wolfensberger
Marco BuchmannMarco Buchmann

Reclassification of capital gain into earned income

-

Workshop

Earn-out payments / Asymmetric dividends / Compensation for non-competition / Sweet equity
Stefan OesterheltStefan Oesterhelt
Philipp BetschartPhilipp Betschart

Valuation of shares in personal companies for property tax purposes

-

Workshop

Purpose and legal basis / basis of the valuation rules according to KS 28 SSK / relevance of third-party transactions
Remo KellerRemo Keller
Mauro RezzonicoMauro Rezzonico

Inheritance and gift tax aspects of business succession

-

Workshop

Consideration of deferred reserves in the division of an estate / Inheritance and gift tax consequences / ZGB revision on business succession
Andrea OpelAndrea Opel
Raphael HemmerleRaphael Hemmerle

Social security aspects in personal companies

-

Workshop

Social security assessment Employee shareholdings / Procedural aspects and responsibilities
Petra CaminadaPetra Caminada
Moritz SeilerMoritz Seiler

An economic look at facts and figures on inheritance taxation

-

Unit

Martin MoslerMartin Mosler

- Program end -

Useful tips

Discounts

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.