This webinar will present four important decisions of the Federal Supreme Court that have had a significant impact on taxpayers, companies and tax authorities. The aim is to provide participants with an overview of the latest developments in this field, detailing the important practical implications of these recent decisions rendered by the High Court. In the first decision (ruling TF No. 9C_678/2021 of 17 March 2023), the Federal Supreme Court had to assess whether or not the assumption of debt without consideration by the sole shareholder constituted a capital contribution, but a concealed one, within the meaning of Art. Contrary to the opinion of the FTA (cf. Circular No. 29c of 23 December 2022), according to the Federal Supreme Court, concealed capital contributions (and not only separately registered capital contributions) may also be repaid tax-free. However, the Federal Supreme Court emphasised that this only applies to income tax and not also, due to the clear wording of Art. 5, para. 1bis of the Income Tax Act, to withholding tax. In its second decision (Federal Supreme Court ruling No. 9C_610/2022 of 7 September 2023), the Federal Supreme Court ruled that in the case of issue stamp duty, the application of Art. 6 para. 1 lit. k BGB presupposes the actual accounting write-off of losses carried forward in reorganisation cases. From a temporal point of view, this must take place at the time the restructuring measure is booked. The third decision concerns a Ticino case (FSC ruling No. 9C_643/2022 of 24 July 2023). The tax authority had denied the taxpayer the deduction for "other business expenses" under Art. 26 para. 1 let. c LIFD, arguing that they were covered by the expenses reimbursed to him as a lump sum by his employer. Like the costs of transport between home and place of work, the so-called 'other business expenses' are not expenses linked to a concrete action taken by the employee on behalf of the employer, the reimbursement of which may be the subject of a regulation subject to approval by the tax authority, but constitute expenses incurred by the taxpayer for the purpose of earning income, which in principle remain his responsibility and may therefore be deducted from the income earned. Finally, the last decision concerns a case from Geneva (judgment TF No. 9C_14/2023 of 21 November 2023). In this case, the Geneva Court of Justice had initially held that the cantonal tax authority could not initiate recovery and tax evasion proceedings against the Geneva branch of the Zurich company due to the lack of coordination with the Zurich tax authority. The Federal Supreme Court, however, overturned its decision and abandoned its earlier case law (BGE 139 I 64), which established the principle that the secondary canton that had issued a final tax decision before the canton of residence or domicile lost the right to initiate tax recovery proceedings.

Programme and speakers
Concealed capital contributions (TF ruling no. 9C_678/2021 of 17 March 2023)
Francesca Codoni
LL.M. in International Taxation, M.A. in Management, Senior Advisor, Tax Partner AG, Zurich

Luca Aspesi
Lawyer, Tax Expert dipl. fed., Senior Advisor, Tax Partner AG, Zurich

Exemption from stamp duty in the case of company reorganisation (judgment TF no. 9C_610/2022 of 7 September 2023)
Fabio Riva
Tax expert dipl. fed., Head of Group 3 of the External Audit Division, Main Division Direct Federal Tax, Withholding Tax, Stamp Duty of the FTA, Bern

The deductibility of "other business expenses" for recipients of lump-sum expense allowances (FSC ruling no. 9C_643/2022 of 24 July 2023)
Matthias Bizzarro
Attorney-at-law, LL.M., Certified Tax Expert, Partner at the law firm Bär & Karrer SA, Lugano

The Procedure for Tax Recovery in Intercantonal Relations by Secondary Cantons
(FSC ruling no. 9C_14/2023 of 21 November 2023)
Samuele Vorpe
Prof. Dr., Head of the Tax Competence Centre of SUPSI, of counsel at COLLEGAL Studio legale e notarile Attorneys at law, Lugano

Cost
CHF 350.
CHF 300 for members of partner institutions

Registration
https://bit.ly/webinar-29-05-2024

Registration deadline
Monday 27 May 2024