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, Claudia 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.
- Christian Lyk, Claudia SuterSeptember 10, 2018
Besteuerung von Vermögensanlagen im Rahmen der Nachlassplanung – national und international
- Individuals
Workshop anlässlich des ISIS)-Seminars vom 10./11. September 2018 mit dem Titel «Aktuelle Probleme der Besteuerung von privaten Vermögensanlagen»
ISIS)-Seminar vom 21. März 2017 - Entsendung von Mitarbeitern
