SUPSI's Tax Law Competence Centre is offering a webinar aimed at exploring social security, insurance and tax issues. During the first lecture of the afternoon, the tax treatment of the 3rd pillar in anticipation of retirement will be addressed. Nowadays, individual pension provision offers benefits both in terms of savings and in its tax treatment and is considered fundamental to ensuring the achievement of an adequate retirement goal. To facilitate this, an amendment to the Ordinance on the Entitlement to Tax Deductions for Contributions to Recognised Pension Plans (OPP3) was recently put out for consultation. The aim is to introduce the option of making buy-ins into pillar 3a in order to strengthen one's financial expectations at retirement. To follow, the OASI Reform 21, in force as of 1 January 2024, will be explained, analysing in detail its main and substantial changes, such as the change in the retirement age for women and/or the new rules for flexible retirement. After that, space will be given to VAT and the new rates - increased by 0.4 per cent - that came into effect on 1 January 2024. In this regard, we will look at the different implications for invoicing and reporting. Finally, we will discuss the most recent case law of the Federal Supreme Court concerning the limitation of buy-ins pursuant to Art. 79b para. 3 BVG and the resulting tax aspects.

Programme and speakers
Tax treatment of the 3rd pillar in anticipation of retirement
Diana De Luca
Master of Advanced Studies SUPSI in Tax Law, specialist in financial planning and pension planning, Assidu SA, Lugano

OASI reform 21 in force from 1 January 2024: what has changed in practice?
Alessandro Mazzoleni
Lawyer, mediator and FSA specialist in liability and insurance law, Partner of the firm
legal and notarial firm Mazzoleni, Locarno

New VAT Rates: Considerations for Billing and Reporting
Patrizia Lang-Stierlin
Specialist in finance and accounting, Master of Advanced Studies UAS in VAT, Attorney at Fiduciaria Antonini SA, Lugano

Federal Supreme Court jurisprudence on Art. 79b para. 3 BVG and tax aspects
Raoul Paglia
Master of Advanced Studies SUPSI in Tax Law, Amco Fiduciaria SA, Faido-Lugano

Cost
CHF 350.
CHF 300.- for members of partner institutions

Registration
https://bit.ly/webinar-01-02-2024

Registration deadline
Monday 29 January 2024