Tax consulting

Service Description of Tax Law, Tax Consultancy and Tax Planning

Progressia Wirtschaftsprüfung AG counsels and accompanies its clientele – both companies and private individuals – as a competent and qualified partner on all issues of national and international tax law.

Due to the increasing complexity of taxation and the tendency towards stricter tax regulations, as well as the numerous changes in practice, a professional, extensive and continuous consultancy provides a solid foundation and is the prerequisite for the best possible planning of the corporate success, the succession plan, the old-age pension scheme, as well as the private asset trend.

The main focuses of consultancy offered by our tax specialists can be broken down into the following specialist fields:

Taxation of natural entities (private individuals)

Preparation of tax returns for all cantons (main tax domicile and any subsidiary tax domiciles)
Extensive, strategic tax counselling and assessment
Compilation of comparisons regarding residence tax burden
Counselling on pension issues as well as on pension planning
Counselling of private individuals on succession plans
Counselling on expenditure-based taxation (lump sum taxation)
Fiscal counselling of individuals liable to pay withholding tax
Counselling on inter-cantonal and international double taxation issues
Fiscal planning and assessment of inheritances and endowments
Counselling on issues of tax on real estate profits and tax on change of ownership during property acquisitions and disposals
Tax-optimised counselling of self-employed individuals
Structuring, planning and assessment of (derivative) investment products
Counselling on the targeted use of foundations and trusts

Corporate tax law

Preparation of tax returns for all cantons including all enclosures for legal entities
Extensive tax counselling and strategic tax planning, tax optimisation
Location evaluation, compilation of tax burden comparisons and model calculations
Counselling during start-ups (choice of legal form), financial restructurings and liquidations
Accompaniment of clients during corporate acquisitions and sales, management buy-outs, tax due diligence
Conception of reorganisations, such as demergers, mergers, conversions and succession plans for companies and corporate groups
Obtaining of binding preliminary notices (so-called tax rulings)
Counselling on inter-cantonal and international double taxation issues
Fiscal counselling on the composition of annual financial statements
Design of models for employee compensation

Value added tax

Preparation of value added tax returns
Counselling and support in the following partial value added tax areas: tax liability, group taxation, subsidies and donations, location of service provision, tax assessment and tax rates, internal consumption and/or private parts, input tax deductions and input tax adjustments, changes in use, reporting procedure, Bezugsteuer (special Swiss import tax), bookkeeping and invoicing, tax-exempt and tax-excluded turnover
Registration and deregistration of value added tax
Performance of value added tax reviews including reporting on determined risks and the minimisation thereof as well as optimisation options
Negotiation of legally binding preliminary notices (so-called tax rulings) in the event of legal uncertainties
Preparation and support in value added tax audits by the Swiss Tax Administration Main Value Added Tax Department
Assumption of the fiscal representation when a place of residence or place of business is located abroad

Procedural tax law

Support in the procedural obligations of taxpayers and answering of tax queries
Review and monitoring of tax calculations and tax assessments
Contractual representation in tax proceedings
Negotiations with the corresponding tax authorities
Extensive counselling during assessment proceedings, appeal proceedings, amendment proceedings, supplementary tax proceedings or penal proceedings for tax fraud and other offences (including, e.g. voluntary reports)