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view in original language (German)Liability and Criminal Tax Law Issues Involving Spouses
Using selected case studies, attorney Florence Pärli-Schmid provides a practical look at current issues in liability and criminal tax law as they pertain to spouses—ranging from joint liability in cases of insolvency and separation to voluntary disclosure and the implications of individual taxation.
Divorce – Tax-Related Challenges
Rebecca Wyniger-Gärtner, M.Law, and Andreas Schorno, Lic. iur., use practical case studies to shed light on the tax law challenges associated with separation and divorce—from de facto separation to alimony, tax rates, and deductions, all the way to the marital home.
From Cohabitation to Marriage and Back: Pension and Tax Issues at Different Stages of Life
The legal framework and tax implications change depending on one's stage of life. The presentation by Alexandra Garg and Sarah Meier highlights what to keep in mind regarding occupational pension plans in the context of cohabitation, marriage, and divorce—and where common misconceptions can lead to problems.
Taxation of Unmarried Couples
Many couples prefer cohabitation to marriage as a modern, equal, and flexible way of living together. At the latest when they have children together, the couple should be aware of what choosing not to marry entails and the complex set of legal arrangements involved. While cohabiting couples can use mutual agreements to address financial imbalances, death benefits, or the care and support of their children, they are treated as separate individuals for tax purposes. Using practical examples, this article examines the typical contributions that cohabiting partners make to couple and family life and highlights their tax implications.
Joint Taxation of Spouses with Separate Residences at the Cantonal and International Levels
Modern family structures and increasing mobility in the workplace can lead to spouses living in different locations. This gives rise to complex tax issues. In this workshop, you will learn about various scenarios involving family taxation in intercantonal and international contexts, using real-world examples.
Whether marriage, cohabitation, or separation: Each stage of a relationship has its own tax implications, which regularly give rise to issues of demarcation and liability in advisory practice. In this seminar, you’ll gain a comprehensive overview of tax assessment, retirement planning, home ownership, alimony payments, and intercantonal and international tax allocation. Benefit from insights from tax administration, the legal profession, and retirement planning practice that will help you confidently assess family situations.
The taxation of married couples, cohabiting couples, and separated individuals is one of the most complex areas of tax law. Tax issues arise at every stage of a relationship: from marriage to cohabitation to separation or divorce. Depending on the specific circumstances, tax assessments, tax returns, occupational pension plans, and liability vary, and the differences between marriage and cohabitation are often significant for both advisors and those affected.
The practical case studies from the ISIS seminar on this topic systematically cover the tax fundamentals of family taxation. The materials explain taxation, tax filing, and assessment for various relationship types and illustrate how alimony payments, jointly owned residential property, and payments to cohabiting partners affect tax liability. Another key focus is on pension planning throughout all phases of a relationship.
Particular emphasis is placed on practical and current issues: topics covered include intercantonal and international tax allocation, the consequences of physical or de facto separation, as well as liability risks and issues of criminal tax law. Speakers from tax administrations, the legal profession, consulting firms, and pension funds will examine these topics from various perspectives, combining classic issues in family taxation with current, pressing questions.
The comprehensive course materials are intended for tax practitioners, fiduciaries, attorneys, and specialists from tax administration and pension funds who wish to deepen their knowledge of the taxation of marriage, cohabitation, and separation and provide their clients with sound tax advice at every stage of a relationship.
