The afternoon study organized by the Tax & Legal Competence Center of SUPSI, in collaboration with Fiduciari Suisse, Ticino Section, addresses various selected aspects of corporate taxation. It begins with an analysis of the tax consequences of violating the waiting period in the context of transformations of sole proprietorships into legal entities, not only with regard to income taxes but also to other related taxes, with particular reference to the tax on real estate profits. Next, regarding contributions in kind of movable and immovable assets (overvalued and undervalued) from private or commercial assets by shareholders, the various consequences for both shareholders and the company are presented. The taxation of liquidation profits is then explored, using case studies. Finally, the seminar addresses severance pay and lump sum payments from the employer in connection with employment, as well as the circumstances that give rise to preferential or ordinary taxation of the employee's income.

Program and Speakers
The Transformation of a Sole Proprietorship into a Corporation: Prerequisites and Consequences of Violating the Waiting Period
Marco Liuzzi
Master of Advanced Studies SUPSI in Tax Law, Specialist in Finance and Accounting, P&B Fiduciaria, Lugano

Tax Aspects of Capital Contributions in Kind
Massimo Bianchi
Diploma in Tax Expert, Owner of a Tax and Business Consulting Firm, Lugano

Taxation of Liquidation Profits: Case Studies
Alessandro Bracher
Master of Advanced Studies SUPSI in Tax Law, Bachelor's Degree in Economics, Università della Svizzera italiana, Senior Tax Expert at the Tax Inspectorate

Severance Pay and Capital Payments from the Employer in Relation to Employee Activity
Diana De Luca
Master of Advanced Studies SUPSI in Tax Law, Certificate of Advanced Studies SUPSI in Social Insurance, Consultant in Pensions and Financial Planning, Raiffeisen Bank Vedeggio e Cassarate

Cost
CHF 350.-

Registration
https://bit.ly/webinar-28-05-2026

Registration deadline
Tuesday, May 26, 2026