The Tax Competence Centre of SUPSI is proposing a webinar aimed at examining employee participation plans, a valid tool for remuneration, motivation and also for employee loyalty towards the company. First of all, the civil law aspects of the measures adopted by companies to enable their employees or employees to acquire, at regular intervals and under certain terms and conditions, shares in the company or options to purchase shares in the company. In this regard, an overview will be given of the types of participation plans, the beneficiaries, their legal qualification and the competence for their adoption. In thereafter, the tax aspects of employee shareholdings will be addressed. The allocation, often free of charge or at a favourable price, of such participations to employees can represent an important benefit, if there is an increase in the company value over the years in which the participations are held. However, behind these benefits may also lie some lesser-known but equally significant tax aspects. After explaining the main definitions related to the subject of employee shareholdings, the main tax aspects related to them will be examined. Following this, the analysis will focus on the international and conventional aspects, which are of particular importance, since in the event of the employee's transfer of domicile abroad during the five-year period and subsequent disposal of the employee shares, it is no longer possible for the canton of departure to tax the capital gain due to the lack of a legal basis. Less clear, on the other hand, is the case of employees arriving in Switzerland from abroad, which will be discussed in detail during the webinar. Finally, from the point of view of the tax authority, it will be explained how a correct and comprehensive application for a tax ruling should be submitted.

Programme and speakers
Civil law aspects of employee shareholdings
Lorenza Ferro
Lawyer, MBL (HSG), Senior Associate at Kellerhals Carrard, Lugano

    Tax aspects of employee shareholdings
Denise Pagani Zambelli
Lawyer, Master of Advanced Studies SUPSI in Tax Law, Head of Tax & Customs, DXT Commodities SA, Lugano

The conventional aspects of employee shareholdings
Martino Pinelli
Tax expert dipl. fed., LL.M. in International Tax Law, Master of Advanced Studies SUPSI in Tax Law, Partner, Head of Wealth Planning, Copernicus Wealth Management SA, Lugano

Employee shareholding plans: how to apply for a ruling
Sharon China
Lawyer, Tax Division, Central Services, Bellinzona

Cost
CHF 350.
CHF 300 for members of partner institutions

Registration
https://bit.ly/webinar-22-02-2024

Registration deadline
Monday 19 February 2024