Marlene Kobierski

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.

Taxation based on expenditure (also known as lump-sum taxation) is a special tax regime available to foreign nationals under certain conditions in most cantons and at the federal level. Taxation is based on a flat-rate tax base calculated at the standard tax rates. Taxation based on expenditure is and remains of great interest. This article explains its requirements and how it works, and highlights well-known challenges and new issues.

Lump-sum taxation is a key instrument of Swiss tax law for internationally mobile private individuals - and at the same time politically and practically challenging. This webinar (in german) will provide you with a compact overview of how it works, current developments and typical challenges. Benefit from practical insights and concrete case studies.

Workshop zum Thema «Familienstiftungen und Trusts in der Nachlassgestaltung» von Daniel Bader, Hanna Brozzo und Marlene Kobierski anlässlich des ISIS-Seminars «Strukturierung des Privatvermögens mittels Trusts oder Stiftungen» vom 31. Oktober 2023.