精东影业

The first topic of the afternoon will concern the limitation on wealth tax (Art. 49a of the Tax Law), better known as the 鈥渂ouclier fiscal,鈥� introduced by the Ticino legislator in 2018. In the course of 2023, a new paragraph was added to prevent abuse of the measure through a minimum taxation. During the event, the characteristics of this instrument will be presented through theory and practical cases, in order to better understand its role in mitigating wealth tax.
Then, the topic of taxation of real estate funds will be addressed, which also deserves in-depth analysis through the presentation of practical cases based on the jurisprudence of the Federal Supreme Court.
Following that, the issue of bearer shares not converted into registered shares by shareholders will be discussed. Until October 31st, shareholders had the possibility, within five years from the entry into force of Art. 622 para. 1bis of the Swiss Code of Obligations (CO), to rectify this omission before a judge based on Art. 7 para. 1 of the transitional provisions of the CO. Once the deadline expires, unregistered shares must be cancelled and replaced with the company鈥檚 own shares, which the company can freely dispose of. The cancellation occurs automatically. Therefore, the question arises of how these new shares should be accounted for and what the consequences are in terms of direct taxation, especially regarding withholding tax.
Finally, a recent Federal Supreme Court ruling (no. 6B_93/2024 of February 3, 2025) will be examined, which favors contractual representatives (lawyers and fiduciaries) of the taxpayer. According to the High Court, there is no criminal offense of participation by tax advisors in cases of tax evasion committed by the taxpayer when a memorandum is produced that outlines the means of 鈥渁voiding鈥� withholding tax, the risks in case of disagreement by the Federal Tax Administration, and the 鈥渄efensive鈥� explanations to be provided. The Federal Supreme Court thus overturned the decision of the Cantonal Court.

Program and speakers
The Ticino bouclier fiscal: theory and practical examples
Rocco Filippini
Lawyer, Master of Advanced Studies 精东影业 in Tax Law and in Economic Law and Business Crime, Deputy Director of the Cantonal Tax Division of the Canton of Ticino

Davide Richina
Commissioner at the District Tax Office of Lugano, head of the complaints department

Taxation of real estate funds: theory and practical cases
Thierry De Mitri
Certified tax expert, CES in Management, Lausanne

Simona Genini
Lawyer, LL.M in International Tax Law, owner of SIGE Consulenze

Cancellation of unregistered shares by shareholders within the 5-year period and replacement with own shares: accounting and tax aspects
Luca Aspesi
Lawyer, Certified Federal Tax Expert, Senior Advisor, Tax Partner AG, Zurich

Non-punishability of tax advice given by contractual representatives to their clients (Federal Supreme Court ruling no. 6B_93/2024 of February 3, 2025)
Giuseppe Gianella
Lawyer, Partner at Mattei & Partners Law and Notary Firm, Lugano and Bellinzona

Fee
CHF 350.-
CHF 50.- discount for members of partner institutions

Registration
Registration deadline
Friday, October 3, 2025