{"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":"2026-04-13T18:15:26","modified_gmt":"2026-04-13T16:15:26","slug":"publications-and-conferences","status":"publish","type":"page","link":"https:\/\/dlctax.ch\/en\/publications-et-conferences\/","title":{"rendered":"Publications and conferences"},"content":{"rendered":"

Publications<\/strong><\/p>\n\n\n\n

Coming soon Reflections on Federal Supreme Court ruling 9C_286\/2024 of 1 October 2025<\/strong><\/em><\/p>\n\n\n\n

Tax news, Manno (TI)<\/p>\n\n\n\n

Brief case comment on the deductibility of maintenance contributions paid into a joint account.<\/p>\n\n\n\n

The reclassification of capital gains on private wealth as taxable income<\/strong><\/em><\/p>\n\n\n\n

Financial news, Manno (TI) \u00b7 30 May 2025<\/p>\n\n\n\n

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

The trustee and the tax lawyer<\/strong><\/em><\/p>\n\n\n\n

LawyersNow, Luxembourg \u00b7 8 Jul 2024<\/p>\n\n\n\n

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

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

International Heritage Review \u00b7 11 Sept 2023<\/p>\n\n\n\n

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

What are the specific tax implications for the transfer of a historic residence?<\/strong><\/em><\/p>\n\n\n\n

Domus Antiqua Helvetica \u2013 Geneva \u00b7 1 Dec 2017<\/p>\n\n\n\n

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

Effective administration and management<\/strong><\/em><\/p>\n\n\n\n

Steuer Revue\/ Revue fiscale \u00b7 1 May 2016<\/p>\n\n\n\n

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

Inter-cantonal and international allocation for individuals, chosen themes<\/strong><\/em><\/p>\n\n\n\n

Steuer Revue\/Tax Review \u00b7 1 Dec 2012<\/p>\n\n\n\n

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

Questions d'\u00e9valuation pour l'imp\u00f4t sur la fortune des personnes physiques<\/strong><\/em><\/p>\n\n\n\n

Steuer Revue\/ Fiscal Review \u00b7 1 Dec 2011<\/p>\n\n\n\n

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

Continuing education fees: current situation in French-speaking Switzerland on the eve of upcoming legislative reform<\/strong><\/em><\/p>\n\n\n\n

Steuer Revue\/ Revue fiscale \u00b7 1 Apr 2011<\/p>\n\n\n\n

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

Conferences<\/strong><\/p>\n\n\n\n

To follow Review of recent case law in the field of SME taxation<\/strong><\/em><\/p>\n\n\n\n

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

Presentation of case law in the area of taxation for SMEs and their owners<\/p>\n\n\n\n

Conference \u2013 Why Emigrate to Switzerland, Why Leave It?<\/strong><\/em><\/p>\n\n\n\n

ECOFIN club \u2013 Lausanne \u00b7 10 Oct. 2025<\/p>\n\n\n\n

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

Taxation of historic residences in the canton of Vaud<\/strong><\/em><\/p>\n\n\n\n

Vaud Land Registry Office \u00b7 5 Dec 2024<\/p>\n\n\n\n

Conference 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

Taxation of historic houses<\/strong><\/em><\/p>\n\n\n\n

USECE\/ SKVG \u2013 General Assembly, Lausanne \u00b7 17 Oct 2024<\/p>\n\n\n\n

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

Taxation and financial planning<\/strong><\/em><\/p>\n\n\n\n

Pensexpert \u2013 Lausanne \u00b7 12 Sept 2024<\/p>\n\n\n\n

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

Settling in Switzerland<\/strong><\/em><\/p>\n\n\n\n

Estate Planning Skill Group, Mechelen (Belgium) \u00b7 10 June 2022<\/p>\n\n\n\n

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

Property tax updates<\/strong><\/em><\/p>\n\n\n\n

Domus Antiqua Helvetica, Geneva section, Geneva \u00b7 June 2019<\/p>\n\n\n\n

Conference on recent and upcoming legislative changes in property taxation, during the 2019 general meeting of DAH-GE.<\/p>\n\n\n\n

The ownership of historic houses (occupied by their owners) and income tax<\/strong><\/em><\/p>\n\n\n\n

Domus Antiqua Helvetica, Vaud section, Morges \u00b7 2018<\/p>\n\n\n\n

Conference on income tax (rental value and maintenance costs) given at the 2018 General Meeting of DAH-VD.<\/p>\n\n\n\n

Sharing tax information \u2013 a Swiss perspective: to share or not to share?<\/strong><\/em><\/p>\n\n\n\n

Macfarlanes, London (United Kingdom) \u00b7 2017<\/p>\n\n\n\n

English presentation at a conference organised by Macfarlanes in London for its correspondents Private Clients<\/em>. Presentation of Swiss tax secrecy and changes with the international exchange of tax information.<\/p>","protected":false},"excerpt":{"rendered":"

Publications \u00e0 para\u00eetre – R\u00e9flexions sur l’arr\u00eat du TF 9C_286\/2024, du 1er octobre 2025 Novit\u00e0 fiscali, Manno (TI) Petit commentaire d’arr\u00eat sur la d\u00e9ductibilit\u00e9 de la contribution d’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 […]<\/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":[],"_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":6,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/pages\/90\/revisions"}],"predecessor-version":[{"id":410,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/pages\/90\/revisions\/410"}],"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}]}}