Succession Planning in Companies with Employee Shareholdings
Many companies sell their businesses to long-standing employees, thereby ensuring the sustainable continuation of the company. As part of succession planning, not only tax issues such as indirect partial liquidation or transposition must be considered, but also the tax risks and consequences of employee participation must be actively taken into account. In practice, the topic […]
New Zurich Location Starting January 1, 2026
We are pleased to inform you that as of January 1, 2026, we will be relocating our second Zurich office to a new address. New address:Lavaterstrasse 658002 Zurich We look forward to welcoming you at our new Zurich location in the future.
Christmas & New Year’s Greetings from Contaxa AG
Dear Clients, As the year draws to a close, we would like to sincerely thank you for the trustful and valued collaboration. In 2025, we once again had the pleasure of supporting many exciting projects and experiencing valuable encounters. For this, we extend our heartfelt thanks. Advance Notice – Christmas Holidays Our offices will be […]
Tax Changes 2025
Default and Refund Interest Anyone who pays their direct federal tax in advance will now receive a refund interest of 0.75% (2024: 1.25%). However, anyone who misses the payment deadline will now have to pay default interest of 4.5% (2024: 4.75%). Individual Taxes – Direct Federal Tax In 2025, there are no major changes to […]
Which cantons and municipalities are tax-attractive?
Compared with the EU, the OECD, and the G20 countries, Switzerland remains tax-attractive, particularly with regard to corporate taxation. Income Tax Rates Income tax rates for individuals vary considerably between and within the cantons. The Central Swiss cantons (such as Zug, Schwyz, Obwalden, and Nidwalden) as well as the canton of Appenzell Innerrhoden continue to […]
Conversion of a sole proprietorship or partnership into a legal entity
Using a practical case study, the advantages of converting a sole proprietorship or partnership into a legal entity are illustrated. The possibilities for optimizing taxes, social security contributions, and personal liability are highlighted. In addition, the benefits in the context of a prolonged economic downturn caused by COVID-19 are explained. Self-employed individuals are subject to […]