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The possibilities and limitations regarding the use of these vehicles for wealth structuring are often subject to discussion, not only at the level of wealth and tax advisory services but also, and especially, with the relevant tax authorities. On one hand, the seminar will outline the current status of the tax treatment of trusts and foundations; on the other hand, it will explore structuring options and their tax advantages/disadvantages. This will be discussed from the perspective of both tax authorities and consultants, while also considering potential opportunities for the Swiss financial market. The seminar will not be limited to theoretical presentations but will include numerous case studies, along with proposed solutions, to better understand complex dynamics from a practical standpoint. Each participant will be provided with comprehensive educational materials (translated into Italian from the seminar organized by ISIS in Zurich on October 31, 2023), which will serve as a valuable resource for daily professional activities in fiduciary and legal matters.

Program and Speakers

08:30 – 09:45  
Family Foundations and Family Trusts in Succession Planning (workshop)  
Simona Genini  
Lawyer, LL.M International Tax Law, owner SIGE Consulenze  
Andrea Vicari
Lawyer, Vicari Avvocati (Milan), President of the Court for Trusts and Fiduciary Relations of the Republic of San Marino, Doctor of Juridical Science (Cornell), Int'Tax Prog. Cert. (Harvard), PhD in Comparative Law

09:45 – 10:00 Coffee Break

10:00 – 11:15 
Liechtenstein Anstalt: A Viable Alternative? (presentation)  
Paolo Bernasconi 
Prof. Dr. h.c., Lawyer, Bernasconi Martinelli Alippi & Partners, Lugano  
Francesco Baccaglini  
Certified Fiduciary, Lawyer, Master of Advanced Studies ¾«¶«Ó°Òµ in Tax Law, Director of AlTi Wealth Management (Switzerland) SA, Lugano

11:15 – 11:30 Coffee Break

11:30 – 12:45  
Special Issues Related to Trusts and Various Foundation Structures (workshop)  
Norkeli Bertini  
Lawyer, Legal Office of the Tax Division, Bellinzona  
Martino Pinelli
Certified Tax Expert, LL.M. in International Tax Law, Master of Advanced Studies ¾«¶«Ó°Òµ in Tax Law, Partner, Head of Wealth Planning, Copernicus Wealth Management SA, Lugano

12:45 – 13:45 Lunch Break

13:45 – 15:00 
The Pitfalls of VAT in the Case of Trusts or Foundations (workshop)  
Patrizia Lang-Stierlin
Finance and Accounting Specialist, Master of Advanced Studies FH in VAT, Attorney of Fiduciaria Antonini SA, Lugano

15:00 – 15:15 Coffee Break

15:15 – 16:30  
Charitable Foundations and Corporate Foundations (workshop)  
Marion Eimann 
Blaw, Legal Service of the Tax Division of the Canton of Ticino  
Massimo Vanotti 
Lawyer, Partner, Bär & Karrer Law Firm, Lugano

Cost  
CHF 990.-  
CHF 790.- for STEP members  
CHF 890.- for members of other partner organizations

Registration


Registration Deadline  
Friday, January 24, 2025