Tax Consulting for Corporations
Tax return («tax compliance»)
Preparing the annual tax return for corporations and permanent establishments
Preparing the annual tax return in the main tax domicile incl. all necessary enclosures. If there are secondary tax domiciles: preparing the intercantonal or, if applicable, the international tax allocation.
Checking tax assessments
Checking provisional and final tax assessments. Making recommendations on the amount and deadline of tax payments to be made.
Advising on the prospects of success of objections. Preparing objections to final tax assessments. Representing clients vis-à-vis the authorities.
Acting as tax representative
Receiving and dealing with all correspondence in tax matters (tax return forms, provisional and final assessments, queries about the tax return, etc.) based on a corresponding power of attorney.
Management of deadlines
Managing the deadlines for filing tax returns. Obtaining extensions of deadlines in good time, if necessary.
Providing advice on optimising the tax benefits of restructurings/reorganisations (mergers, demergers, transformations, asset transfers within the group). Preparing tax rulings with all the tax authorities involved.
Support during tax audits
Providing support during tax audits by Swiss tax authorities (cantonal tax administrations, Swiss Federal Tax Administration)
Reviewing the existing business model in terms of the potential risks from a transfer pricing point of view. Preparing transfer pricing documentations. Advising on the transfer pricing implications of intra-group restructurings/reorganisations. For the assessment of business transactions from the perspective of foreign tax laws, we work together with a small network of foreign transfer pricing experts.
Corporate Tax Reform III ("STAF")
Advising on the implementation of what is known as the “STAF”. Drafting rulings (e.g., in connection with the loss of cantonal tax privileges).
Acting as a “sparring partner” for Swiss corporate tax managers.
Cooperating in the tax team of corporate groups on specific projects (M&A, restructurings, etc.) for an agreed time and workload.
Preparing VAT statements (quarterly or half-yearly, depending on the accounting method). Electronic submission of the statement via the portal of the Swiss Federal Tax Administration.
Advising on the VAT treatment of individual services or business transactions. For complex issues and cross-border transactions, we work together with an external VAT expert.