As usual, the opening will be devoted to introductory remarks and a presentation of the organizational updates affecting the Division, with the aim of providing professionals with a clear overview of internal developments and the operational outlook of the cantonal tax authority. This will be followed by an in-depth discussion of the new procedures within the Corporate Tax Office (UTPG), with particular attention to the portal for exemption requests and to the reporting obligations of companies that do not prepare annual financial statements. As part of the same presentation, an overview of the main legislative developments for 2026 will be provided, focusing on the introduction of the minimum tax for legal entities, procedural adjustments relating to exemption requests, and the budgetary measures planned for the coming year.
The central part of the afternoon will be dedicated to the tax aspects concerning employee shareholdings and business successions. After a review of the applicable tax principles and cantonal practice, the distinctions from gift tax and from the relief for business succession will be examined. Particular emphasis will be placed on the new cantonal circular on employee shareholdings, soon to be published, with specific reference to the taxation of shareholdings, employer obligations, and the possible boundaries between employee participation schemes and business succession. The meeting will conclude with a Q&A session for participants.

Programme and Speakers
Organizational updates of the Tax Division of the Canton of Ticino
Giordano Macchi
Dipl. Math. ETH, Lic. Sc. Econ., Master of Advanced Studies SUPSI in Tax Law, Director of the Tax Division of the Canton of Ticino

The new UTPG procedures and overview of the 2026 legislative developments, with particular focus on the introduction of the minimum tax for legal entities
John Sulmoni
Certified Swiss Tax Expert, Deputy Director of the Tax Division of the Canton of Ticino

Employee shareholdings or business successions? Fundamentals and distinctions
Anna Maestrini
Attorney-at-law, Master of Advanced Studies SUPSI in Tax Law, Deputy Director of the Tax Division of the Canton of Ticino

Kathrin Egli Arginelli
Attorney-at-law, LL.M. in International Taxation, Certified Swiss Tax Expert, Deputy Director of the Tax Division of the Canton of Ticino

Rocco Filippini
Attorney-at-law, Master of Advanced Studies SUPSI in Tax Law, Master of Advanced Studies SUPSI in Business Law and Business Crime, Deputy Director of the Tax Division of the Canton of Ticino

Fee
CHF 175

Registration
https://bit.ly/seminario-16-04-2026

Registration deadline
Monday, 13 April 2026