Corporate tax law 2026

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.

Note: This language version is an automatically generated translation. The text may therefore contain linguistic and terminological errors.

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The popular materials from the 2-day ISIS seminar include practical case studies and detailed guidance from all experts on the most important issues in corporate tax law. With these materials, you’ll be up to date and well-equipped to consult them in the office.

All case solutions take into account both the perspective of the tax authorities and that of the taxpayers. Benefit from the authorship of a representative from both the consulting practice and a tax administration, and gain insights into the latest developments in case law and legislation.

The case studies cover tax law issues for companies and their stakeholders:

sole proprietorships and partnerships;
Corporate restructurings;
Updates on withholding tax and stamp duties;
Specific tax issues for SMEs;
Current developments in intercantonal and international corporate tax law;
Update on value-added tax;
Tax exemptions and entrepreneurship.

The materials also include the slides from the guest lecture on the FTA’s Cryptocurrency Competence Center.

Included Workshops

Stefan Oesterhelt, Daniel StrahmWorkshop also available separately for CHF 150.00

News on the taxation of corporate restructurings (2026)

In practice, corporate restructurings raise a variety of tax issues - in particular when shareholdings are spun off, real estate is converted, sister companies with loss carryforwards are merged or demergers are completed by selling at a lower price. Using practical case studies, Stefan Oesterhelt and Susanne Strahm show what tax consequences are associated with the spin-off of participations (including minority participations of less than 10%), when it is possible to invoke Art. 12 para. 4 lit. a StHG for real estate gains tax and under what conditions the conversion of an ordinary company into an AG can be tax-neutral. It also deals with mergers with loss carryforwards and cantonal differences in Basel, Berne and Zurich. The solutions provide you with the necessary tools to plan complex restructurings safely and to recognize tax obstacles at an early stage.

Oliver Jäggi, Remo KüttelWorkshop also available separately for CHF 150.00

Current problems of taxation of stock corporations and shareholders (2026)

The tax treatment of employee shares, the application of minimum taxation (Pillar II) and the valuation of securities and participations in the balance sheet raise complex demarcation issues in practice - particularly in the light of recent Federal Supreme Court rulings. Based on practical case studies, Stefan Jaggi and Daniel Küttel show how treasury shares are to be treated for profit tax purposes when sold to employees, which Swiss group company is considered a business unit subject to supplementary tax and under which conditions value fluctuation reserves and value adjustments on participations are recognized for tax purposes. It also deals with the calculation of property gains tax in the case of hidden capital contributions among majority shareholders. The solutions provide you with the necessary tools to implement current developments in profit tax, Pillar II and real estate gains tax in practice.

Roger Rohner, Ralf ImstepfWorkshop also available separately for CHF 150.00

Update on value added tax (2026)

The VAT assessment of subsidies, brokerage services and restructurings is one of the most challenging areas of VAT practice - especially in the case of state-financed foundations, finder's fees in the financial sector or the transfer of real estate within a group. Using practical case studies, Ralf Imstepf and Tobias F. Rohner show when grants qualify as subsidies, under what conditions mortgage and capital brokerage is exempt from tax and how the transfer of business and investment properties should be handled correctly in the notification procedure. The solutions provide you with the necessary tools to recognize typical stumbling blocks in subsidies, financial services and restructuring and to assess them correctly for VAT purposes.

Claudia Suter, Andrea HildebrandWorkshop also available separately for CHF 150.00

Limits of entrepreneurial activity for the tax exemption of legal entities

In practice, the tax exemption of associations and foundations on the grounds of charitable status raises numerous demarcation issues - especially when entrepreneurial activities, the holding of participations or entrepreneurial support models come into play. Using practical case studies, Tobias Suter and Andrea Hildebrand show where the boundaries of permissible entrepreneurial activity lie, under which conditions holding foundations remain tax-exempt and how funding instruments such as shareholdings, convertible loans or impact investing are to be assessed. The tax exemption of private schools and the requirements for international grant-making foundations with multi-level activity phases are also covered. The solutions provide you with the necessary tools to confidently assess the requirements for tax exemption and avoid typical stumbling blocks in the approval and review process.

Thomas Jaussi, Markus KüpferWorkshop also available separately for CHF 150.00

Updates on withholding tax and stamp duties (2026)

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.

René Matteotti, Philipp BetschartWorkshop also available separately for CHF 150.00

Current cases on intercantonal and international corporate tax law (2026)

The determination of tax domicile and the delimitation of permanent establishments are among the most challenging issues in intercantonal and international corporate tax law - especially in constellations with home offices, cross-border infrastructures or competing cantonal tax jurisdictions. Using practical case studies, Philipp Betschart and René Matteotti show how the place of effective management is to be determined, when home office activities constitute a permanent establishment and how profits are to be separated internationally according to the Authorized OECD Approach. The importance of sovereign rulings in the assessment procedure and revision claims in the case of intercantonal double taxation are also dealt with. The solutions provide you with the necessary tools to confidently assess jurisdiction and separation issues and to recognize tax risks at an early stage.

Susanne Schreiber, Toni HessWorkshop also available separately for CHF 150.00

Tax law challenges for sole proprietorships and partnerships (2026)

In practice, partnerships raise numerous tax law issues - from the distinction between private and business assets to property gains in the monistic and dualistic system and succession constellations with prior-year losses. Using practical case studies, Susanne Schreiber and Toni Hess show how self-employment, business asset qualification and the taxation of copyrights are to be assessed for tax purposes. The solutions provide you with the necessary tools to recognize typical stumbling blocks for partnerships and to structure them correctly for tax purposes.