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Focus Taxes - Investors and Founders: Tax-free Capital Gains

Focus Taxes - Investors and Founders: Tax-free Capital Gains

The founding of a startup is typically a turbulent process. An existing idea has to be transformed into a business model, the team has to be assembled and investors have to be found for the financing. The focus in this phase is on driving the project forward and the practical implementation of the business model - less on contracts and tax optimization. However, strong contracts and forward-looking tax planning are a must for every startup in the medium and long term - especially if it is successful! The VISCHER Startup Desks's three-part series Focus on Taxes is dedicated to the tax aspects that have to be considered for a successful startup from the point of view of investors and founders, employees and the company:

Schweizer Steuerreform und AHV-Finanzierung (STAF)

Am 17. September 2018 hat das Parlament die Unternehmenssteuerreform (Bundesgesetz über die Steuerreform und die AHV-Finanzierung (STAF)) verabschiedet. Die STAF wird einerseits die kantonalen Steuerprivilegien, wie z.B. Holding- oder gemischte Gesellschaften abschaffen, andererseits aber auch neue Massnahmen zur Erhaltung der Attraktivität des Wirtschaftsstandortes Schweiz einführen. Zusätzlich zu diesen Massnahmen planen die Kantone ihre ordentlichen Ertrags- und Kapitalsteuersätze (gültig für alle Unternehmen) drastisch zu senken. Insgesamt werden diese Entwicklungen für die meisten Unternehmen in der Schweiz zu einer günstigeren Besteuerung führen. Besonders innovative Unternehmen werden gefördert. 

Relocation of business activities abroad: Tax consequences and risks

Relocation of business activities abroad: Tax consequences and risks

Businesses nowadays structure their value chain globally. In doing so entire operations, but sometimes only individual functions (sales activities, services provided etc.), can be transferred within a group; often across borders. Such relocations of functions within a group usually occur free of compensation and have so far rarely been taxed. Nevertheless, a cross-border business restructuring can already under the current legislation lead to tax consequences; particularly, if the transferring company is not compensated in line with market conditions.

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