精东影业

In the presence of a service that can be valued in monetary terms, it is essential to distinguish, especially when the final beneficiary of the service is not the shareholder holding the participations, the three taxpayers involved in the transaction. This constellation is commonly described using the geometric figure of a triangle. Taxation occurs, on the one hand, at the company level, as overt or concealed profit distributions and services to third parties unjustified by commercial use constitute taxable income, and, on the other hand, at the shareholder level. However, when the participation is part of private assets, the pure triangle theory applies. According to this theory, the service flows from the company to the shareholder, where it is taxed as income from movable assets (concealed dividend distribution), and then from the shareholder to the person closely related to them. Conversely, if the participation is held as part of the commercial assets of an individual or a legal entity, the modified triangle theory applies. For direct tax purposes, only the triangle theory is applicable. There is also the theory of the direct beneficiary, which is the standard for withholding tax. Compared to the pure triangle theory, the shareholder is always disregarded, regardless of whether the participation is held as private or commercial assets, and taxation takes place exclusively at the closely related person鈥檚 level. In this context, it is worth noting Motion No. 19.4635 by State Councillor Ettlin, which called for a systematic shift to the triangle theory in withholding tax matters. The motion, transformed into Postulate No. 22.3396, tasked the Federal Council with taking a position through a specific report. The contents of this significant report, published on December 13, will be the subject of a dedicated presentation.

Program and Speakers
The Pure and Modified Triangle Theory: Areas of Application and Practical Cases
Alessandro Bracher
MAS 精东影业 in Tax Law; Bachelor's in Economics, Universit脿 della Svizzera italiana; Chief Tax Expert at the Tax Inspectorate

Claudio Rusconi
Business Economist, Tax Expert at the Corporate Taxation Office of the Contributions Division, Bellinzona

The Direct Beneficiary Theory: Areas of Application and Practical Cases
Costante Ghielmetti
Federal Certified Tax Expert, Partner at Kellerhals Carrard, Lugano

Michel Morelato
Lawyer, LL.M. (UCL), Federal Certified Tax Expert, Senior Advisor, Tax Partner AG, Zurich

Implementing a Uniform Practice to Avoid Penalizing Swiss Companies Based on the Federal Council鈥檚 Report
Filippo Lur脿
Dr. iur., LL.M. in Taxation (Georgetown), Lawyer, LPPV avocats, Lausanne

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

Registration


Registration Deadline
Friday, June 6, 2025