Julia von Ah

The concept of a professional real estate dealer under real estate gains tax law is based on the same concept as that used in case law and practice regarding income taxes. The only distinction is that, for the purposes of real estate gains taxation, this concept must also be applied mutatis mutandis to legal entities. The tax implications under real estate gains tax are the opposite: While being classified as a dealer in income taxation leads to a massive tax and social security burden, the same classification under real estate gains tax grants only tax relief. It is hardly surprising that one and the same concept has developed in different directions. This article discusses the latest developments, the extent to which they differ in both areas of law, and what a publication on practical application can achieve.

In its ruling of November 26, 2024, the Tax Appeals Court of the Canton of Zurich confirmed that a taxpayer may terminate his self-employment and thereby claim taxation of liquidation gains even if he purchases a property from his former business assets, has it renovated together with another property acquired from his brother, and rents it out, since the activity associated with the two acquired properties does not constitute a continuation of self-employment but rather serves as a private investment.

Workshop by Julia von Ah and Thomas Gammeter on the occasion of the ISIS) seminar on May 27, 2024 entitled "Family succession and succession in the context of management"

Workshop zum Thema «Gemeinnützige Stiftungen und Unternehmensstiftungen» von Julia von Ah und Oliver Appenzeller anlässlich des ISIS-Seminars «Strukturierung des Privatvermögens mittels Trusts oder Stiftungen» vom 31. Oktober 2023.

Das Bundesgericht hatte erstmals zu entscheiden, ob die Rückzahlung einer verdeckten Kapitaleinlage beim Aktionär steuerbaren Vermögensertrag darstellt oder ob sie steuerfrei erfolgen kann. Nach Auslegung des Begriffs «Rückzahlung von Einlagen» in Art. 20 Abs. 3 DBG kommt es zum Schluss, dass auch verdeckte Kapitaleinlagen darunterfallen, das Verbuchungserfordernis aus Art. 5 Abs. 1bis VStG nicht relevant und die Rückzahlung einer verdeckten Kapitaleinlage einkommenssteuerfrei ist.