Note: This language version is an automatically generated translation. The text may therefore contain linguistic and terminological errors.
view in original language (German)Capital withdrawals from pension plans (incl. partial withdrawals)
Case studies and detailed solution tips from Stefan Oesterhelt and Sirgit Meier. The workshop was part of the ISIS seminar "Pensions and Insurance" on September 22 + 23, 2025.
Taxation of pension benefits in international circumstances
Case studies and formulated solutions from the workshop by Andrea Opel and Andrea Hildebrand. This workshop was part of the ISIS seminar on September 22/23, 2025 entitled "Pensions and Insurance".
Differentiation between self-employment and employment from a tax and pension law perspective
Case studies, basic paper and detailed solution notes by Remo Keller and Michael Schwager. This content was part of the workshop at the ISIS seminar "Pensions and Insurance" on September 22/23, 2025
Taxation of board of directors and foundation board fees
Case studies and detailed solutions from Laetitia Fracheboud and Olivier Margraf. This workshop was part of the ISIS seminar "Pensions and Insurance" on September 22 and 23, 2025.
Pillar 3a
Case studies and detailed solutions from Cyrill Habegger and Lukas Habermacher. This workshop was part of the ISIS seminar "Pensions and Insurance" on September 22 and 23, 2025.
Pillar 3b
Case studies and detailed solutions from Peter Lang and Max Ledergerber. This workshop was part of the ISIS seminar "Pensions and Insurance" on September 22 and 23, 2025
This seminar offers a comprehensive overview of key issues surrounding pension plans and (social) insurance.
The focus is on the tax treatment of pension benefits in both national and international contexts, with particular attention to lump-sum withdrawals from pension plans (including the withdrawal restriction under Art. 79 para. 3 of the Federal Constitution). In addition, the tax consequences of accidents, illness, and unemployment are examined. Another key focus is on the tax and social security challenges associated with cross-border employment, including the taxation of board of directors’ and foundation board fees.
In addition, the seminar addresses tax issues related to the third pillar, tax issues arising from the full or partial termination of employment relationships, and the taxation of severance payments.
