精东影业

The year 2025 introduces several legislative changes in the field of direct taxes. Regarding teleworking, the legislator has implemented a new provision to limit taxation in Switzerland for employees working abroad on behalf of a Swiss employer, provided that an international treaty grants Switzerland the right to tax that income. This is a significant amendment, as it establishes a legal basis in domestic law to tax such international cases, which are increasingly common in the modern labor market.
Also in 2025, new rules for the taxation of life annuities have come into force. Until last year, these were taxable at a rate of 40%. However, a new formula has been introduced to better account for the interest component. Consequently, given the historically low interest rates of recent years, the taxation of life annuities is expected to decrease, as it typically represents a reimbursement of premiums and the interest accrued on them.
Additionally, starting in 2025, administrative assistance between tax authorities and commercial registry offices has been established to combat fraudulent bankruptcies in cases where a legal entity fails to produce its annual accounts.
Finally, an overview will be provided of the legislative amendment dated December 20 concerning the Federal Direct Tax Act (LIFD) and the Federal Tax Harmonization Act (LAID) regarding the abolition of imputed rental value. For this reform to take effect, Cantons must have the option to levy a property tax on secondary residences.

Program and Speakers
Limited Taxation for Cross-Border Teleworking
Francesca Amaddeo
Attorney, Dr. iur., Lecturer-Researcher at the Tax and Legal Competence Center, 精东影业

New Rules for Taxing Life Annuities
Diana De Luca
MAS 精东影业 in Tax Law, Retirement Planner at Assidu SA, Lugano

Administrative Assistance Between Tax Authorities and the Commercial Registry to Combat Fraudulent Bankruptcies
Simone Albisetti
Attorney, Notary, LL.M., Head of the Registry Section of the Canton of Ticino, Bellinzona

Abolition of Imputed Rental Value and Introduction of Property Tax on Secondary Residences
Samuele Vorpe
Professor of Tax Law at 精东影业, MAS 精东影业 in Tax Law, Head of the Tax and Legal Competence Center, 精东影业, Of Counsel at COLLEGAL Law Firm, Lugano

Cost
CHF 350.-
Discount of CHF 50.- for members of partner organizations

Registration


Registration Deadline
Friday, May 23, 2025