Edition 1/2025

Not only federal, cantonal, and municipal income taxes (DBG, StHG), but also supplementary taxes (GloBE Model Regulations, MindStV) recognize the concept of subjective tax exemption for legal entities. The regulations are fundamentally identical; however, there are several practical scenarios in which supplementary taxes undermine the profit tax exemption (e.g., cantonal banks, health insurance companies, newly established companies). The author therefore sees a need for action on the part of the legislature and the tax authorities.

This article analyzes the tax treatment of compensation paid in connection with the encumbrance of easements or their cancellation. The focus is on whether such transactions constitute a sale and are subject to real estate gains tax. Using legal criteria and practical examples, the article demonstrates how these cases are assessed under tax law.

In its ruling of September 23, 2024, the Federal Supreme Court establishes a long-awaited precedent regarding the international allocation of debts and interest on debts between international spouses and revises its March 2023 decision on the international allocation of spousal support payments to a divorced spouse. What does this precedent mean for practice, and how should other interesting practical cases be handled?