Publications and conferences

Publications

Coming soon Reflections on Federal Supreme Court ruling 9C_286/2024 of 1 October 2025

Tax news, Manno (TI)

Brief case comment on the deductibility of maintenance contributions paid into a joint account.

The reclassification of capital gains on private wealth as taxable income

Financial news, Manno (TI) · 30 May 2025

Article covering various Swiss Federal Court rulings in which a capital gain from private assets, exempt from income tax, is reclassified – or not – as taxable income (investment return, dependent employment income, or self-employment income).

The trustee and the tax lawyer

LawyersNow, Luxembourg · 8 Jul 2024

This contribution presents the profession of tax lawyer, lists the distinctions compared to a fiduciary, and concludes that the tax lawyer and the fiduciary are close in their respective professions, but not identical, and above all complementary.

Spending-based taxation – Effects of the reform of 28 September 2012 fully implemented as of 1 January 2021

International Heritage Review · 11 Sept 2023

The article concerns the reform of 28 September 2012 on expenditure-based taxation. It notably presents the various tightening measures introduced by the Federal Council and how these modifications have affected the tax situation of a large number of taxpayers benefiting from this tax regime.

What are the specific tax implications for the transfer of a historic residence?

Domus Antiqua Helvetica – Geneva · 1 Dec 2017

The transfer of real estate has various tax consequences according to the Swiss legal system. The transfer of a listed historic building is no exception to this general rule. This contribution is part of a broader framework of all issues relating to the transfer of a historic building, including and especially non-tax elements.

Effective administration and management

Steuer Revue/ Revue fiscale · 1 May 2016

This contribution presents the notion of ’effective administration« (or »effective management«) by describing the legal sources, their scope, their interpretation, and a reflection on that same interpretation.

Inter-cantonal and international allocation for individuals, chosen themes

Steuer Revue/Tax Review · 1 Dec 2012

This contribution analyses different aspects relating to the allocation of tax factors between various jurisdictions, either at the intercantonal or international level.

Questions d'évaluation pour l'impôt sur la fortune des personnes physiques

Steuer Revue/ Fiscal Review · 1 Dec 2011

Two issues are analysed in this article, the underlying main theme of which is wealth tax: the valuation of properties located outside Switzerland and that of works of art.

Continuing education fees: current situation in French-speaking Switzerland on the eve of upcoming legislative reform

Steuer Revue/ Revue fiscale · 1 Apr 2011

The legal bases that are the subject of this article have been repealed, meaning this contribution is now of no interest, except perhaps to historians of taxation…

Conferences

To follow Review of recent case law in the field of SME taxation

SME Taxation Day – University of Neuchâtel and University of Applied Sciences and Arts Western Switzerland, Arc · 7 May 2026

Presentation of case law in the area of taxation for SMEs and their owners

Conference – Why Emigrate to Switzerland, Why Leave It?

ECOFIN club – Lausanne · 10 Oct. 2025

Conference on the (tax) advantages for an HNWI or UHNWI to establish themselves in Switzerland and the (possible) reasons for leaving for other tax jurisdictions.

Taxation of historic residences in the canton of Vaud

Vaud Land Registry Office · 5 Dec 2024

Conference workshop organised by the Vaud Land Registry Directorate for the Vaud Land Registry Directorate, the Land Registry Officers and Deputy Officers, with a property valuation expert and an art historian.

Taxation of historic houses

USECE/ SKVG – General Assembly, Lausanne · 17 Oct 2024

Lecture given to officials responsible for property valuations/official valuations/cadastral property estimations from all over Switzerland, with a real estate valuation expert and an art historian.

Taxation and financial planning

Pensexpert – Lausanne · 12 Sept 2024

Conference on the links between taxation and occupational benefits (pillar 2 and pillar 3a) and wealth accumulation. Comparative analysis between various profit distribution policies (salary or dividend), according to the chosen organisational structure (company or self-employed).

Settling in Switzerland

Estate Planning Skill Group, Mechelen (Belgium) · 10 June 2022

Conference on relocating to Switzerland as a tool for family and estate planning and presentation of the Swiss tax system, during the 2022 general assembly of the EPSG, in Mechelen (Belgium).

Property tax updates

Domus Antiqua Helvetica, Geneva section, Geneva · June 2019

Conference on recent and upcoming legislative changes in property taxation, during the 2019 general meeting of DAH-GE.

The ownership of historic houses (occupied by their owners) and income tax

Domus Antiqua Helvetica, Vaud section, Morges · 2018

Conference on income tax (rental value and maintenance costs) given at the 2018 General Meeting of DAH-VD.

Sharing tax information – a Swiss perspective: to share or not to share?

Macfarlanes, London (United Kingdom) · 2017

English presentation at a conference organised by Macfarlanes in London for its correspondents Private Clients. Presentation of Swiss tax secrecy and changes with the international exchange of tax information.