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Thomas HugJune 25, 2026 – A6 Ed. 2/2026

The Future of Fiscal and Other Incentives as Tools for Promoting Business Location in Switzerland

Entreprises
International

The OECD minimum tax is a game-changer for Switzerland as a business location. Low tax rates and fiscal incentives, which for decades were a key factor in attracting new businesses, now have only a limited effect. However, this does not mean that fiscal incentives are impermissible. Methodologically, they must be redesigned—for example, as refundable tax credits or direct payments. In the future, there should be greater emphasis on promoting activities based on substance and value creation, which may extend beyond research and development.

Beat Baumgartner, Fabio Sonderegger, Julia Ann NiggJune 25, 2026 – A7 Ed. 2/2026

Tax Incentives Under Pillar 2: New Opportunities Based on “Qualified Tax Incentives”?

International
Entreprises

Tax incentives are an important element of business location promotion and, particularly in Switzerland, constitute a key pillar of the country’s attractiveness as a business location. The OECD/G20 minimum tax (Pillar 2), the aim is to ensure that multinational corporate groups with revenue of at least EUR 750 million are subject to an effective minimum tax rate of 15% in every jurisdiction. This is leading to a fundamental shift in business location policy. Against this backdrop, the question arises as to the future role of “Qualified Tax Incentives” (QTI) in Switzerland.

Livio Bucher, Viktor BucherJune 25, 2026 – A8 Ed. 2/2026

Immigration Step-Up When Moving to Switzerland

Entreprises
International

This article first outlines the structure and scope of application of Art. 61a of the Federal Income Tax Act (DBG) and Art. 24c of the Federal Tax Act (StHG). A key focus is on the interaction with foreign exit taxes. Numerous countries, particularly EU member states acting in accordance with the so-called “Anti-Tax Avoidance” Directive (ATAD), tax unrealized capital gains at the time of departure. Without coordinating measures, there is a risk of economic double taxation if Switzerland taxes the same capital gains a second time. The immigration step-up allows for a corresponding recognition here by reflecting the hidden reserves taxed in the country of departure as increased tax values in Switzerland, which can then be utilized for tax relief through depreciation without requiring a revaluation in the commercial balance sheet.

Hanna Brozzo, Marlene KobierskiJune 25, 2026 – A9 Ed. 2/2026

Taxation Based on Expenses

Individuals
International

Taxation based on expenditure (also known as lump-sum taxation) is a special tax regime available to foreign nationals under certain conditions in most cantons and at the federal level. Taxation is based on a flat-rate tax base calculated at the standard tax rates. Taxation based on expenditure is and remains of great interest. This article explains its requirements and how it works, and highlights well-known challenges and new issues.

Adrian Briner, Tobias StieglerMay 28, 2026 – A5 Ed. 2/2026

Swiss holding company and German specialists: taxes, social security and permanent establishment risk

International
Entreprises

The intra-group deployment of specialized personnel between Switzerland and Germany raises complex tax and social security issues. Drawing on a comprehensive real-world example, this article analyzes six typical scenarios—ranging from a simple service contract to a CEO working from home in the border region. It examines the implications of recent legal changes: the new domestic legal basis for senior executives (Art. 5(1)(a bis) DBG), the revised double taxation treaty between Switzerland and Germany, and the 2025 OECD Model Commentary on the home office as a permanent establishment.

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Pius Koller, Beat SchläppiJune 18, 2026

Taxation of Agricultural Land

Real Estate
Entreprises

The transfer of agricultural land raises complex tax law issues: Is the property considered business or personal assets? Is it agricultural land as defined in Art. 18(4) of the Federal Income Tax Act (DBG)? What are the tax implications of transferring a farm at its income value, selling it to a third party, or selling building land? These questions are addressed in a practical manner using four case studies.

Reto Fürer, Maxim Dolder, Marco VitaliJune 18, 2026

Private Real Estate as an Investment and in Estate Planning—Should It Be Contributed to a Corporation?

Real Estate
Individuals

Private Real Estate as an Investment and in Estate Planning – Transferring It to a Corporation? The transfer of privately held real estate into a corporation is one of the most complex issues in real estate tax law. In addition to tax considerations, estate planning, asset structuring, and long-term investment strategies often play a central role in this process.Using practical case studies, the speakers will examine current issues surrounding the transfer of real estate into real estate companies, the comparison between direct and indirect real estate ownership, tax-neutral restructurings, mixed gifts, and the distinction between personal and business assets. In particular, the discussion will focus on the implications for direct taxes, real estate gains tax, and social security contributions, as well as current developments in case law and practice. The case studies are available free of charge. The detailed solutions, including tax law analyses, calculations, and practical guidance, can be purchased separately.

Toni Hess, Stefan OesterheltJune 18, 2026

Elimination of the imputed rental value – maintenance costs, interest on debt, introduction of a property tax

Real Estate
Entreprises

With the abolition of the imputed rental value, property owners are faced with fundamental new questions: Which maintenance costs are still deductible—for mixed-use properties, vacation homes, properties provided free of charge, or properties rented at a preferential rate? How are contributions to renovation funds and investments in energy-saving measures treated, and what are the rules regarding the deduction of interest on debt? Using eight case studies, this guide systematically examines the practical issues surrounding tax deductions under the new law.

June 2, 2026

Corporate tax law 2026

Entreprises
Individuals

Everything current and important about corporate tax law on over 700 pages: Case studies, detailed solutions and all slides on the relevant issues. Here you will find all documents of the ISIS seminar "Corporate Tax Law 2026" according to the following content description.

Thomas Jaussi, Markus KüpferJune 2, 2026

Updates on withholding tax and stamp duties (2026)

Entreprises

Withholding tax and stamp duties repeatedly raise challenging questions in practice - particularly with regard to the recognition of capital contribution reserves, non-cash benefits in a group relationship and the tax treatment of fiduciary relationships. Using practical case studies, Thomas Jaussi and Markus Küpfer show which requirements must be met for a tax-free distribution from capital contribution reserves in accordance with Art. 5 para. 1bis of the Swiss Federal Tax Act (VStG), when a refund of turnover tax is possible following a change in FTA practice and how non-cash benefits are to be assessed in the case of an intra-group sale of a shareholding. The solutions provide you with the necessary tools to recognize and correctly assess typical stumbling blocks in withholding tax and stamp duties.

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Livio BucherJune 25, 2026

Crediting Foreign Withholding Taxes

Entreprises
Individuals

The crediting of foreign withholding taxes is the key mechanism for avoiding double taxation of dividends, royalties, and interest under Swiss tax law—a system that is quite complex in practice. In this webinar, you’ll gain a concise overview of the requirements and mechanics of the credit system, as well as the new issues arising in connection with the global minimum tax. Benefit from practical insights and concrete case studies on common pitfalls.

Mira Bazlen, Stéphanie FuchsJune 16, 2026

"Crypto Tax Navigator": Token Issuance—From Valuation to Procedural Law

Individuals
Entreprises

Token inflows from sources such as ICOs, airdrops, and employee tokens present tax professionals with complex classification and valuation issues—for both individuals and legal entities. In this webinar, you will receive a concise overview of the tax classification and valuation of tokens upon receipt, the correct reporting in tax returns, and the current state of Swiss valuation practice. Benefit from a well-founded analysis of existing uncertainties and an assessment of potential future developments in practice.

Luzius Cavelti, Kathrin Egli Arginelli, Robert DesaxJune 11, 2026

Case Law, Practice, and Legislation (2/2026)

Individuals
Entreprises

The most important updates from recent case law: Luzius Cavelti, Kathrin Egli Arginelli, and Robert Desax report on the key developments in tax law. Eight noteworthy rulings from the Federal Supreme Court and one decision from the Zurich Administrative Court are featured in this 90-minute video (including slides).

Oliver Werneyer, Sven Steger, Jan ReinhardtMay 28, 2026

AI in Tax Law – Practical Deepening

Other

Artificial intelligence is fundamentally changing tax and fiduciary practice - knowing the technical basics is a prerequisite for its targeted use. This webinar provides a practical insight into how data interfaces (APIs, MCP) and corporate LLM work and uses two specific products to show what AI can do for compliance and tax advice today. Benefit from live demonstrations and an up-to-date overview of market developments.

Iliriana Dreni, Daniel de Vries ReilinghMarch 26, 2026

Plans Fantômes

Entreprises

Discover phantom stock plans, a flexible and strategic tool for remunerating and retaining key employees, without changing the capital structure. This webinar (in French) gives you a clear, practical overview of how they work and their tax treatment.

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Open Access: In-depth contributions on tax law topics – available free of charge.

Case Studies

Case examples with detailed solution guidance and slides from ISIS seminar workshops. Materials can be purchased per seminar or as individual workshops.

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Recordings of selected ISIS webinars. Upon purchase, you get immediate access to the video of the desired presentation.

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Current Articles

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Tricky Case Studies