Markus Küpfer

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.

Workshop by Thomas Jaussi and Markus Küpfer on the occasion of the ISIS) seminar on June 02 + 03, 2025 entitled "Update on withholding tax and stamp duties"

Workshop by Markus Küpfer at the ISIS) seminar on October 21, 2024 entitled "Reporting procedures in group relationships, reimbursement in national relationships - current practice and decisions"

Workshop by Thomas Jaussi and Markus Küpfer at the ISIS) seminar on November 16, 2022 entitled "Update on withholding tax and stamp duties"

Workshop zur Verrechnungssteuer und den Stempelabgaben von Thomas Jaussi und Markus Küpfer anlässlich des ISIS-Seminars «Unternehmenssteuerrecht 2023» vom 19./20. Juni 2023.