April 8th, 2025
from 14:00 to 17:30
During the first session, the accounting treatment of cryptocurrencies and the fiscal adjustments in the commercial balance sheet will be addressed. The valuation of balance sheet items depends significantly on their accounting treatment. It is essential to understand how these "new" products are incorporated into accounting, as the commercial balance sheet serves as the basis for determining taxable income for tax purposes. Understanding how to approach accounting for cryptocurrencies and the limits imposed by tax law is crucial.
Following this, another important topic will be the tax treatment of capital gains (or losses) from cryptocurrency sales. In this context, it is fundamental to understand the criteria, both practical and jurisprudential, that distinguish a tax-exempt capital gain from a taxable "quasi" professional trade. This topic will be analyzed from the perspective of the tax authorities.
Subsequently, the focus will shift to the tax treatment of cryptocurrencies under expenditure-based taxation, particularly concerning the control calculation.
Next, attention will turn to the automatic exchange of information for tax purposes regarding cryptocurrencies and how Switzerland is implementing OECD regulations.
Finally, the spotlight will be on developments in neighboring Italy, specifically the taxation of cryptocurrency capital gains through withholding tax.
Program and speakers
The accounting treatment and tax adjustments on the commercial balance sheet
Nicoletta Prandi
MAS in Tax Law, Federal Certified Specialist in Finance and Accounting, Director at HRK & Partners SA, Lugano
Capital gains from the sale of cryptocurrencies (tax-exempt capital gain or "quasi" professional trade?) from the perspective of the tax authority
Jessica Carvalho
Lawyer, MLaw, legal expert at the Legal Office of the Division of Taxation, Bellinzona
The tax treatment of cryptocurrencies under expenditure-based taxation
Giordano Macchi
MAS in Tax Law, Director of the Division of Taxation of the Canton of Ticino
The automatic exchange of information for tax purposes on crypto-assets
Paolo Zucchiatti
Lawyer, LVA Velo SA Law Firm, Lugano
Taxation in Italy of capital gains from cryptocurrency sales
Dario Gallo
Certified Public Accountant, Senior Associate, Vittorio Emanuele Falsitta & Partners Spa, Milan
Cost
CHF 350.-
Discount of CHF 50.- for members of partner organizations
Registration
Registration deadline
Friday, April 4, 2025