Toni Hess

With the abolition of the imputed rental value, property owners are faced with fundamental new questions: Which maintenance costs are still deductible—for mixed-use properties, vacation homes, properties provided free of charge, or properties rented at a preferential rate? How are contributions to renovation funds and investments in energy-saving measures treated, and what are the rules regarding the deduction of interest on debt? Using eight case studies, this guide systematically examines the practical issues surrounding tax deductions under the new law.

In practice, partnerships raise numerous tax law issues - from the distinction between private and business assets to property gains in the monistic and dualistic system and succession constellations with prior-year losses. Using practical case studies, Susanne Schreiber and Toni Hess show how self-employment, business asset qualification and the taxation of copyrights are to be assessed for tax purposes. The solutions provide you with the necessary tools to recognize typical stumbling blocks for partnerships and to structure them correctly for tax purposes.

Workshop by Susanne Schreiber and Toni Hess on the occasion of the ISIS) seminar on June 02 + 03, 2025 with the title "Tax law challenges of partnerships"

Workshop by Ruth Bloch-Riemer and Toni Hess on the occasion of the ISIS) seminar on May 5, 2025 entitled "Appeal procedures taking into account intercantonal and international aspects (2 parts)"

Workshop by Patrick Waldburger and Toni Hess at the ISIS) seminar on September 23-24, 2024 entitled "Private asset management versus commercial trading"