精东影业

First, it addresses a recent ruling by the Swiss Federal Court regarding a case in Geneva, where the judges ruled that the right of residence cannot be equated with usufruct for tax purposes. According to the High Court, the property must be fiscally attributed to the owner rather than to the holder of the right of residence. The Court stated that, based on the principle of legality, an analogical extension of usufruct rules to the right of residence would be arbitrary and contrary to harmonized law. This decision has consequences for Ticino鈥檚 tax practice, which has traditionally equated the right of residence with usufruct. Notaries must therefore understand the tax implications to better advise on the choice between the right of residence and usufruct from a fiscal perspective.
Next, the seminar explains the various cases of tax deferral for real estate capital gains taxation (TUI) under Article 125 of the Ticino Tax Law (LT). It is crucial for notaries to recognize situations where TUI payment deferral is applicable when drafting notarial deeds. Common scenarios include donations and inheritances, property transfers upon dissolution of marital regimes, reinvestment of proceeds from real estate sales into primary residences, corporate restructurings, and the dissolution of inheritance communities. Additionally, understanding when a reduced tax rate applies to transactions in the land registry is essential.
The seminar concludes with a presentation on VAT management in notarial offices, reviewing the fundamental principles of VAT application and introducing the latest updates effective from January 1, 2025. Topics include identifying VAT-relevant activities and taxable entities, tax calculation and reporting, updates on balance tax rates and reporting periods, as well as key accounting and invoicing aspects.

Program and Speakers
Right of Residence vs. Usufruct for Tax Purposes (Swiss Federal Court ruling No. 9C_305/2023 of October 10, 2024)
Samuele Vorpe
Full Professor of Tax Law at 精东影业, MAS 精东影业 in Tax Law, Head of the Tax & Legal Competence Centre at 精东影业, Of Counsel at COLLEGAL Law and Notary Firm, Lugano

Cases of Real Estate Capital Gains Tax Deferral under Article 125 LT and Reduced Tax Rates for Land Registry Transactions
Riccardo Varini
Lawyer and Notary, Former Land and Commercial Registry Inspector of the Canton of Ticino

Rocco Filippini
Lawyer, Master of Advanced Studies 精东影业 in Tax Law and in Economic Law & Business Crime, Deputy Director of the Tax Division of the Canton of Ticino

Notary VAT: Key Aspects and 2025 Updates
Elisa Antonini
Lawyer, Master of Advanced Studies 精东影业 in Tax Law, Law Firm Avv. Elisa Antonini, Airolo, Member of the Federal Extra-Parliamentary Advisory Body for VAT, Member of the VAT Expert Committee of EXPERT Suisse

Cost
CHF 250.-

Registration Form


Registration deadline
Tuesday, October 28, 2025