Individuals
Resident in Switzerland
- Ordinary or lump sum (expenditure-based) taxation
Advice on all aspects of ordinary or expenditure-based (lump sum) taxation; evaluation of decision to modify the tax regime from lump sum to ordinary taxation - Predisposition and filing of tax return
Advice and assistance on all aspects of tax compliance, including taxation of foreign source income and assets in Switzerland - Investment and divestment advice
Legal and tax advice on investments and divestments, dedicated to immovable and movable assets, in Switzerland and abroad - Fiscal representation in Ticino and other cantons
- Tax amnesties and voluntary disclosures
Advice and assistance in voluntary disclosure procedures in Switzerland - Trusts, foundations and associations
Analysis of tax treatment and, where necessary, requests for advanced tax rulings to the tax authorities for vehicles with specific purposes, such as trusts, foundations and associations - International taxation
International tax advice and planning, up to implementation and operational management through foreign investment vehicles - Relocation abroad or to another canton
Transfer of residence outside Switzerland or to another canton - Inheritance planning
Tax and legal advice in succession planning for individual family assets - Tax litigation
Assistance in tax litigation and representation before tax authorities - Due diligence
Preparation of tax due diligence reports, tax opinions and tax burden estimates
Resident abroad
- Relocation to Switzerland
Tax and legal advice before immigration to Switzerland, including ancillary services such as residence permit for EU citizens and nationals of third countries (LStrl) who wish to move to Switzerland, with or without gainful employment/self-employment - Lump sum (expenditure-based) taxation
Analysis of the special tax regime in connection with transfer to Switzerland and negotiation of best available taxation with the tax administration - Assets and real estate in Switzerland
Advice on investments and divestments in immovable and movable assets, and on assets in Switzerland that are the subject of foreign inheritances and donations - Real estate in Switzerland owned by foreign individuals
Recurring tax obligations to which foreign residents are subject (for private use real estate in Switzerland or instrumental/commercial property) - Due diligence
Preparation of tax due diligence reports, tax opinions and tax burden estimates