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Jan SeltmannApril 1, 2026 – A3 Ed. 2/2026

Reclassification of profit distributions as relevant salary

Social Security
Reforms

Employee shareholders are often caught off guard by social security authorities when a distributed dividend is subject to social security contributions in whole or in part because it is reclassified as taxable income. This article outlines current practice and its limitations, arguments against reclassification, and possible future developments.

Bernhard Schopper, Petrit IsmajliFebruary 26, 2026 – A2 Ed. 1/2026

Should Swiss Financial Institutions Take Part in the EU “FASTER”-Directive?

International
Reforms

The EU directive on Faster and Safer Tax Relief of Excess Withholding Taxes (FASTER) was formally approved at the end of 2024. The purpose of the directive is to make the refund procedure of withholding tax in the EU more efficient for investors and more secure for tax authorities. Member States will have to transpose the directive into national legislation by 31 December 2028 and these rules will become applicable from 1 January 2030. But what are the implications for Swiss-based financial institutions (FI)?

Thomas Hug, Daniela Martinis-Arth February 26, 2026 – A1 Ed. 1/2026

Need to adapt practice for intercantonal and international home office locations

Entreprises
International

In late 2025, the OECD published an update to the OECD Model Tax Convention, which sets out in detail the conditions under which working from home can constitute a permanent establishment. The OECD introduces a new concept of the company’s deemed control over employees’ homes. Based on the legal framework and existing Federal Supreme Court case law, this article analyzes whether Swiss practice regarding the home office as a permanent establishment should be adjusted in light of this new concept and the experience gained from several years of remote work.

Britta RehfischNovember 27, 2025 – A16 Ed. 4/2025

Real estate & VAT - News on the notification procedure

Real Estate
VAT/Customs

With the publication of the new FTA VAT Info 11 on Reporting Procedures in February 2025, the scope of the reporting procedure—particularly with regard to real estate—has been redefined or clarified through changes and clarifications in practice. These changes underscore the need to carefully examine the available alternatives for every real estate transaction in order to avoid irreparable errors and minimize VAT as a cost factor.

Julia von Ah, Gianfranco GambaroNovember 27, 2025 – A17 Ed. 4/2025

Commercial real estate trading - one term, two developments

Real Estate
Self-employed

The concept of a professional real estate dealer under real estate gains tax law is based on the same concept as that used in case law and practice regarding income taxes. The only distinction is that, for the purposes of real estate gains taxation, this concept must also be applied mutatis mutandis to legal entities. The tax implications under real estate gains tax are the opposite: While being classified as a dealer in income taxation leads to a massive tax and social security burden, the same classification under real estate gains tax grants only tax relief. It is hardly surprising that one and the same concept has developed in different directions. This article discusses the latest developments, the extent to which they differ in both areas of law, and what a publication on practical application can achieve.

Articles

Current Articles

Articles

Tricky Case Studies

Marco Buchmann, Michael SchwagerMarch 24, 2026

M&A aspects for natural persons and taxation of employee shareholdings

Individuals
Entreprises

Detailed solutions to practical case studies ranging from succession planning and "sweet equity" to roll-over and co-investment structures: Marco Buchmann and Michael Schwager highlight typical tax risks and structuring options. They focus in particular on the taxation of shareholdings, transaction structures and the distinction between income and capital gains.

Stefan Oesterhelt, Daniel BieriMarch 24, 2026

Current developments in the 10/20 non-bank rules and credit financing

Entreprises
International

Financing is a key lever in M&A transactions - and at the same time harbors considerable tax risks. These case studies show how the 10/20 non-banking rules and withholding tax apply in complex loan and guarantee structures. The topics covered include syndicated financing, cross-border structures, relocation of registered offices and convertible bonds. The solutions provide you with the necessary understanding to correctly assess financing structures for tax purposes and avoid typical pitfalls.

March 24, 2026

Current tax issues in M&A transactions 2026 (ISIS seminar)

Entreprises
Individuals

The comprehensive PDF (+530 pages) combines all solutions to the case studies from all five workshops of the seminar "Current Tax Issues in M&A Transactions". You will receive well-founded, practical answers to the central tax issues along the entire transaction cycle. From pre-deal structuring and M&A-specific income and VAT issues to complex post-closing constellations. Ideal for anyone who wants to structure and assess transactions with tax certainty.

Harun Can, Roger ZbindenMarch 24, 2026

VAT issues in M&A transactions

VAT/Customs
Entreprises

VAT is often underestimated in M&A transactions - but can have a significant financial impact. These case studies use practical constellations to show how issues such as reporting procedures, tax succession, input tax deduction and company sales should be assessed from a VAT perspective. Among other things, complex restructurings, asset deals and special features of investment and finance companies are dealt with. The solutions provide you with clear guidelines for recognizing VAT risks and handling transactions correctly.

Martin Leu, Tobias SuterMarch 24, 2026

Post-closing M&A aspects

Entreprises
International

What tax risks arise after the closing - and how can they be identified and managed at an early stage? These case studies shed light on key post-closing issues such as indirect partial liquidation, financing structures, guarantees and intragroup restructurings. Typical stumbling blocks and their tax consequences are systematically highlighted using practical scenarios. The solutions offer you concrete guidance for the legally compliant structuring and implementation of post-deal transactions.

Case Solutions

Tricky Case Studies

Case Solutions

Recent Webinars

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.

Hanna Brozzo, Marlene KobierskiMarch 12, 2026

Lump-sum Taxation

International
Entreprises

Lump-sum taxation is a key instrument of Swiss tax law for internationally mobile private individuals - and at the same time politically and practically challenging. This webinar (in german) will provide you with a compact overview of how it works, current developments and typical challenges. Benefit from practical insights and concrete case studies.

Kathrin Egli Arginelli, Robert Desax, Luzius CaveltiMarch 5, 2026

Case law, Practice and Legislation (1/2026)

Entreprises
International

The recording of the webinar (in german) gives you a compact overview of the most important developments in tax law, available at your preferred time. In the 90-minute session, the speakers will highlight current rulings, new legal provisions and practical trends. Well-founded, precise and practical, so that you can keep your specialist knowledge up to date and react to legal changes at an early stage.

Julien Latour, Cedric PanchaudFebruary 5, 2026

Employee stock option plans

Entreprises
Individuals

Replay this webinar (in french). The speakers discuss employee share-based incentive plans and their tax implications, illustrated by concrete examples.

Sven Steger, Jan ReinhardtFebruary 3, 2026

AI as an assistant in tax practice

Other

AI applications are also changing the world of taxation. The new tools enable work to be carried out more efficiently. This webinar (in German) will provide an overview of the technical and professional basics and give an outlook on future possibilities.

Webinars

Recent Webinars

Webinars

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Articles

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.

Webinars

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

Topic Areas

The zsis) contributions are divided into nine tax law topic areas. The topics are marked with corresponding colors.

Individuals
Entreprises
VAT/Customs
Social Security
Self-employed
Real Estate
International
Reforms
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Online magazine for tax law

Current Articles

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Tricky Case Studies

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Tricky Case Studies

Current Articles