{"id":90,"date":"2026-04-01T11:21:04","date_gmt":"2026-04-01T09:21:04","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?page_id=90"},"modified":"2026-05-11T12:17:56","modified_gmt":"2026-05-11T10:17:56","slug":"publications-and-conferences","status":"publish","type":"page","link":"https:\/\/dlctax.ch\/en\/publications-et-conferences\/","title":{"rendered":"Publications and conferences"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><strong>Publications<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Coming soon <em><strong>Reflections on Federal Supreme Court ruling 9C_286\/2024 of 1 October 2025<\/strong><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tax news, Manno (TI)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Brief case comment on the deductibility of maintenance contributions paid into a joint account.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><strong>The reclassification of capital gains on private wealth as taxable income<\/strong><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Financial news, Manno (TI) \u00b7 30 May 2025<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Article covering various Swiss Federal Court rulings in which a capital gain from private assets, exempt from income tax, is reclassified \u2013 or not \u2013 as taxable income (investment return, dependent employment income, or self-employment income).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><strong>The trustee and the tax lawyer<\/strong><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">LawyersNow, Luxembourg \u00b7 8 Jul 2024<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><strong>Spending-based taxation \u2013 Effects of the reform of 28 September 2012 fully implemented as of 1 January 2021<\/strong><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">International Heritage Review \u00b7 11 Sept 2023<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><strong>What are the specific tax implications for the transfer of a historic residence?<\/strong><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Domus Antiqua Helvetica \u2013 Geneva \u00b7 1 Dec 2017<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><strong>Effective administration and management<\/strong><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Steuer Revue\/ Revue fiscale \u00b7 1 May 2016<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This contribution presents the notion of \u2019effective administration\u00ab (or \u00bbeffective management\u00ab) by describing the legal sources, their scope, their interpretation, and a reflection on that same interpretation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><strong>Inter-cantonal and international allocation for individuals, chosen themes<\/strong><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Steuer Revue\/Tax Review \u00b7 1 Dec 2012<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This contribution analyses different aspects relating to the allocation of tax factors between various jurisdictions, either at the intercantonal or international level.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><strong>Questions d'\u00e9valuation pour l'imp\u00f4t sur la fortune des personnes physiques<\/strong><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Steuer Revue\/ Fiscal Review \u00b7 1 Dec 2011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><strong>Continuing education fees: current situation in French-speaking Switzerland on the eve of upcoming legislative reform<\/strong><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Steuer Revue\/ Revue fiscale \u00b7 1 Apr 2011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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\u2026<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Conferences<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><strong>Review of recent case law in the field of SME taxation<\/strong><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">SME Taxation Day \u2013 University of Neuch\u00e2tel and University of Applied Sciences and Arts Western Switzerland, Arc \u00b7 7 May 2026<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Presentation of case law in the area of taxation for SMEs and their owners<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><strong>Conference \u2013 Why Emigrate to Switzerland, Why Leave It?<\/strong><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">ECOFIN club \u2013 Lausanne \u00b7 10 Oct. 2025<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><strong>Taxation of historic residences in the canton of Vaud<\/strong><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vaud Land Registry Office \u00b7 5 Dec 2024<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Conference <em>workshop<\/em> 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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><strong>Taxation of historic houses<\/strong><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">USECE\/ SKVG \u2013 General Assembly, Lausanne \u00b7 17 Oct 2024<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><strong>Taxation and financial planning<\/strong><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pensexpert \u2013 Lausanne \u00b7 12 Sept 2024<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><strong>Settling in Switzerland<\/strong><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Estate Planning Skill Group, Mechelen (Belgium) \u00b7 10 June 2022<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><strong>Property tax updates<\/strong><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Domus Antiqua Helvetica, Geneva section, Geneva \u00b7 June 2019<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Conference on recent and upcoming legislative changes in property taxation, during the 2019 general meeting of DAH-GE.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><strong>The ownership of historic houses (occupied by their owners) and income tax<\/strong><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Domus Antiqua Helvetica, Vaud section, Morges \u00b7 2018<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Conference on income tax (rental value and maintenance costs) given at the 2018 General Meeting of DAH-VD.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><strong>Sharing tax information \u2013 a Swiss perspective: to share or not to share?<\/strong><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Macfarlanes, London (United Kingdom) \u00b7 2017<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">English presentation at a conference organised by Macfarlanes in London for its correspondents <em>Private Clients<\/em>. Presentation of Swiss tax secrecy and changes with the international exchange of tax information.<\/p>","protected":false},"excerpt":{"rendered":"<p>Publications \u00e0 para\u00eetre &#8211; R\u00e9flexions sur l&rsquo;arr\u00eat du TF 9C_286\/2024, du 1er octobre 2025 Novit\u00e0 fiscali, Manno (TI) Petit commentaire d&rsquo;arr\u00eat sur la d\u00e9ductibilit\u00e9 de la contribution d&rsquo;entretien pay\u00e9e sur un compte joint. La requalification du gain en capital de la fortune priv\u00e9e en revenu imposable Novit\u00e0 fiscali, Manno (TI) \u00b7 30 mai 2025 Article [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-90","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Publications et conf\u00e9rences - de le Court<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dlctax.ch\/en\/publications-and-conferences\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Publications et conf\u00e9rences - de le Court\" \/>\n<meta property=\"og:description\" content=\"Publications \u00e0 para\u00eetre &#8211; R\u00e9flexions sur l&rsquo;arr\u00eat du TF 9C_286\/2024, du 1er octobre 2025 Novit\u00e0 fiscali, Manno (TI) Petit commentaire d&rsquo;arr\u00eat sur la d\u00e9ductibilit\u00e9 de la contribution d&rsquo;entretien pay\u00e9e sur un compte joint. La requalification du gain en capital de la fortune priv\u00e9e en revenu imposable Novit\u00e0 fiscali, Manno (TI) \u00b7 30 mai 2025 Article [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dlctax.ch\/en\/publications-and-conferences\/\" \/>\n<meta property=\"og:site_name\" content=\"de le Court\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-11T10:17:56+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/publications-et-conferences\\\/\",\"url\":\"https:\\\/\\\/dlctax.ch\\\/publications-et-conferences\\\/\",\"name\":\"Publications et conf\u00e9rences - de le Court\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#website\"},\"datePublished\":\"2026-04-01T09:21:04+00:00\",\"dateModified\":\"2026-05-11T10:17:56+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/publications-et-conferences\\\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/dlctax.ch\\\/publications-et-conferences\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/publications-et-conferences\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\\\/\\\/dlctax.ch\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Publications et conf\u00e9rences\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#website\",\"url\":\"https:\\\/\\\/dlctax.ch\\\/\",\"name\":\"de le Court\",\"description\":\"Avocat fiscaliste\",\"publisher\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/dlctax.ch\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#organization\",\"name\":\"de le Court\",\"url\":\"https:\\\/\\\/dlctax.ch\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/dlctax.ch\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/delecourt_logo_rgb_LOCAL_CH_280x200px_.jpg\",\"contentUrl\":\"https:\\\/\\\/dlctax.ch\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/delecourt_logo_rgb_LOCAL_CH_280x200px_.jpg\",\"width\":280,\"height\":200,\"caption\":\"de le Court\"},\"image\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/in\\\/frdric-de-le-court-avocat-fiscaliste\\\/\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Publications et conf\u00e9rences - de le Court","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/dlctax.ch\/en\/publications-and-conferences\/","og_locale":"en_GB","og_type":"article","og_title":"Publications et conf\u00e9rences - de le Court","og_description":"Publications \u00e0 para\u00eetre &#8211; R\u00e9flexions sur l&rsquo;arr\u00eat du TF 9C_286\/2024, du 1er octobre 2025 Novit\u00e0 fiscali, Manno (TI) Petit commentaire d&rsquo;arr\u00eat sur la d\u00e9ductibilit\u00e9 de la contribution d&rsquo;entretien pay\u00e9e sur un compte joint. La requalification du gain en capital de la fortune priv\u00e9e en revenu imposable Novit\u00e0 fiscali, Manno (TI) \u00b7 30 mai 2025 Article [&hellip;]","og_url":"https:\/\/dlctax.ch\/en\/publications-and-conferences\/","og_site_name":"de le Court","article_modified_time":"2026-05-11T10:17:56+00:00","twitter_card":"summary_large_image","twitter_misc":{"Estimated reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/dlctax.ch\/publications-et-conferences\/","url":"https:\/\/dlctax.ch\/publications-et-conferences\/","name":"Publications et conf\u00e9rences - de le Court","isPartOf":{"@id":"https:\/\/dlctax.ch\/#website"},"datePublished":"2026-04-01T09:21:04+00:00","dateModified":"2026-05-11T10:17:56+00:00","breadcrumb":{"@id":"https:\/\/dlctax.ch\/publications-et-conferences\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/dlctax.ch\/publications-et-conferences\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/dlctax.ch\/publications-et-conferences\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/dlctax.ch\/"},{"@type":"ListItem","position":2,"name":"Publications et conf\u00e9rences"}]},{"@type":"WebSite","@id":"https:\/\/dlctax.ch\/#website","url":"https:\/\/dlctax.ch\/","name":"de le Court","description":"Tax lawyer","publisher":{"@id":"https:\/\/dlctax.ch\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/dlctax.ch\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Organization","@id":"https:\/\/dlctax.ch\/#organization","name":"de le Court","url":"https:\/\/dlctax.ch\/","logo":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/dlctax.ch\/#\/schema\/logo\/image\/","url":"https:\/\/dlctax.ch\/wp-content\/uploads\/2026\/05\/delecourt_logo_rgb_LOCAL_CH_280x200px_.jpg","contentUrl":"https:\/\/dlctax.ch\/wp-content\/uploads\/2026\/05\/delecourt_logo_rgb_LOCAL_CH_280x200px_.jpg","width":280,"height":200,"caption":"de le Court"},"image":{"@id":"https:\/\/dlctax.ch\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/in\/frdric-de-le-court-avocat-fiscaliste\/"]}]}},"_links":{"self":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/pages\/90","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/comments?post=90"}],"version-history":[{"count":7,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/pages\/90\/revisions"}],"predecessor-version":[{"id":434,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/pages\/90\/revisions\/434"}],"wp:attachment":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/media?parent=90"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}