Our tax services are aimed at Swiss and foreign entities (companies, foundations, associations, enterprises and groups) as well as individuals.
Our services to private individuals
A professional approach to individual taxation requires a thorough knowledge of related topics such as retirement plans, social security, work and residency permit requirements as well as corporate tax. A global approach is therefore necessary to ensure coherence in tax planning, taking into account all aspects of the individual’s situation and expectations.
The training and work experience of our team enables us to handle complex situations related to Swiss tax, based on internal law or by applying and interpreting the double tax treaties Switzerland has signed with a number of foreign countries. We assist our clients with matters related to Swiss tax compliance (preparation of Swiss tax returns) as well as, within the limits of the law, the optimization of their situation (tax planning / complex tax situations). As an independent member of Baker Tilly International, our international network present in 147 countries also allows us to advise clients in complex international situations.
Baker Tilly Spiess offers tax services to private individuals which can be summarized as follows:
1. Tax advice to executive officers, expatriates and employees
- International allocation of income between Switzerland and abroad for an individual arriving in/leaving Switzerland or related to their specific family situation (e.g. split family, professional activity of one spouse exercised abroad) ;
- Taxation of shares and options granted under an employee stock plan ;
- Taxation of salary components paid in kind or cash (e.g. representation allowance, residence allowance, schooling) ;
- Tax issues related to social security and pension schemes (pension buy back or buy forward, 3rd pillar A) ;
- Real estate taxes (tax resident in Switzerland with secondary residence abroad), evaluation of the tax impact of a sale or acquisition of real estate ;
- tax equalization.
2. Tax advice to businessmen, shareholders of their own company
- Determination of the maximum shareholder’s salary to avoid income tax issues on the profit generated by the company as well as calculation of the minimum salary to be paid to respect social security legislation ;
- Analysis of the pros and cons to receive a salary rather than a dividend ;
- Tax issues related to social security and pension schemes (pension buy back or buy forward, 3rd pillar A), specific pension schemes that could be contemplated ;
- Elaboration of an employee stock or option plan ;
- Tax consequences related to the transfer or sale of the company ;
- Estate planning.
3. Lump sum taxationSwiss tax law allows for foreign individuals relocating to Switzerland to be taxed under an alternative system. Foreign nationals taking up residence in Switzerland are able to benefit from a taxation based on their annual expenses, commonly called lump sum taxation. This lump sum used as a basis to determine the annual tax liability depends on the lifestyle of the taxpayer.
Tax PlanningWe aim to fulfil all of our clients' needs. We are fully competent to analyse their global situation (income, disbursements, investments and debt) and to determine their objectives and constraints. Based on these factors, we elaborate a tax planning strategy that, within the limits of the law, will reduce the tax burden.
Compliance / Tax return preparationWe assist our clients with the following services:
- Preparation of the tax return based on the documents provided;
- Extension of the filing deadline;
- Review of tax assessments within the legal deadline for an appeal;
- Appeal against any tax assessment if authorized by the client;
- Monitoring of the tax situation as well as proposals for tax optimization, within the limits of the law;
- Update of the tax planning strategy based on the elements reported in the tax return
- Power of attorney in favour of Baker Tilly Spiess SA to ensure that we receive any tax correspondence and that we can take the necessary actions within the strict legal deadlines.
Our services to corporations
Our competence in the field of corporate tax allows us to offer our clients high quality advice and solutions adapted to corporations.
Baker Tilly Spiess offers the ideal combination of an outstanding local expertise and the competence of an international network. Our team of tax consultants benefit from a wide experience acquired with the big four in Switzerland and abroad, and have the appropriate skills to cover the entire tax management process, the tax implication of the sale and acquisition of businesses as well as international restructuring and tax planning.
At Baker Tilly Spiess, we are committed to bring adequate solutions to our clients, adapted to the constraints of their activity and business model. Our constant objective is to relieve our client from the whole process of tax management, thus allowing them to concentrate on their core activities. We also apply our wide experience and highly specialized skills to resolve specific complex tax issues that may arise, for instance, in the case of transfer of ownership of a corporation.
We can offer to our clients a continuous follow up of the tax management process:1. Elaboration of a tax planning strategy that takes into account the economic reality and the type of the activies carried on, followed by the implementation of the necessary rulings.
2. Review of the statutory accounts before their approval by the Shareholders' Meeting. Preparation of tax returns and other tax documents. Calculation of the current tax and deferred tax provision, analysis of tax risks.
3. Control of the accuracy of the tax assessments, answer to any requests for information, assistance in cases of tax audits or appeals.
4. Adjustments to the tax planning in accordance with the development of the corporation and its business model.
Our pluridisciplinary team of tax experts, tax consultants and of chartered accountants, bolstered by our network of lawyers and VAT specialists, allows us to act as a primary point of contact and to cover all aspects of Swiss and international tax.