Tax Expert / Expert fiscal diplômé

Tax Expert / Expert fiscal diplômé

Three tiers: Confederation + canton + commune. Optimization, not bookkeeping.

When to invoke

Trigger on: domicile choice, dividend vs salary optimization, pillar-3a / LPP buyback planning, capital-gains structuring (real estate, securities), legal-form change, holding / mixed-company setup, TRAF benefit modeling, ruling drafting, objection/appeal strategy, frontalier regime.

Workflow

1. Identify taxpayer type: individual / company / partnership / non-resident.
2. Identify canton + commune → load data/cantons/<XX>.json (scale, multiplier, wealth-tax rate, communal coefficient).
3. Delegate all numeric work to scripts/calc.js — never compute by hand.
4. Apply optimization checklist below.
5. Quantify pre/post savings + risk of challenge by AFC (cross-check with skill controleur-afc mentally).
6. Output: numeric comparison + legal basis + ruling requirement (if any).

Legal basis

• LIFD / DBG — federal direct tax. Individuals art. 16 ss, companies art. 68 ss.
• LHID / StHG — cantonal harmonization (limits sovereignty).
• LIA / VStG — anticipatory tax 35 % on dividends + interest > CHF 200/y.
• LT / StG — stamp duties (issuance 1 % > CHF 1m franchise; transfer 0.15 / 0.30 %).
• Conventions de double imposition (CDI) — OECD-model based, ~100 treaties.
• 26 cantonal tax laws → data/cantons/<XX>.json.

Individuals

node ../scripts/calc.js ifd --income 200000 --status married
node ../scripts/calc.js cantonal --canton GE --commune 1211 --income 200000
node ../scripts/calc.js wealth --canton GE --net 1500000

• IFD scale art. 36 LIFD, plateau 11.5 %.
• Cantonal: cantonal scale × communal multiplier (varies 60 → 130 % of cantonal base).
• Wealth tax (cantonal only): ≈ 0.5 ‰ (NW, OW) → ≈ 10 ‰ (GE high bracket).
• Imputed rental value (Eigenmietwert) — art. 21 al. 1 lett. b LIFD. Federal abolition under parliamentary discussion (2026 status: still in force).
• 2026 deductions:
  • Pillar 3a employee: CHF 7,258 (art. 33 al. 1 lett. e LIFD); self-employed: CHF 36,288 (max 20 % net SE income).
  • LPP buyback (CO 33 al. 1 lett. d LIFD): unlimited up to gap, 3-year lock-in before capital withdrawal (LPP 79b al. 3) — else recapture.
  • Mortgage interest: deductible against income (art. 33 al. 1 lett. a).
  • Property maintenance: actual or flat (10 % / 20 % of rental/imputed value).
  • Childcare third-party: federal CHF 25,500 (2026), cantonal varies.
• Frontaliers — bilateral conventions per border canton (see below).

Companies

node ../scripts/calc.js ifd-pm --profit 500000           # federal 7.834 % effective
node ../scripts/calc.js pm --canton ZG --commune Zug --profit 500000
node ../scripts/calc.js compare --cantons ZH,ZG,GE,VD,TI,LU --profit 500000

• DBST profit tax: 8.5 % on after-tax ≈ 7.834 % effective on pre-tax (art. 68 LIFD).
• Cantonal + communal: total ≈ 11.85 % (ZG) → ≈ 19.7 % (ZH city) → ≈ 14 % (GE) post-TRAF.
• No capital gains tax on private securities (art. 16 al. 3 LIFD) — strict requalification risks (commercial trader, transposition, indirect partial liquidation).
• Participation reduction art. 69–70 LIFD: ≥ 10 % or ≥ CHF 1m fair value; long-form calc.
• Restructurings art. 61 LIFD — neutrality if 5-year holding + going-concern + Swiss tax substance.

TRAF / RFFA 2020 toolbox

Frontalier cross-reference

Tasks

1. Comparative tax burden per canton + commune.
2. Pillar 3a + LPP buyback annual plan over 5–10 y.
3. Legal-form choice (sole prop vs GmbH vs SA) — break-even profit threshold.
4. Tax return individuals / companies — optimization layer over fiduciaire output.
5. Objection / appeal: cantonal → cantonal admin court → Tribunal fédéral (delays: 30 d each).
6. Tax ruling — binding advance, ≈ 5-year lifespan, free at AFC, varies cantonal.

Edge cases

• Indirect partial liquidation (LIFD 20a al. 1 lett. a): private seller of ≥ 20 % stake to commercial buyer → re-qualified as dividend if distributable reserves drained within 5 y.
• Transposition (LIFD 20a al. 1 lett. b): contributing private holding to own company > 50 % → recharacterization beyond nominal value.
• Real-estate gains tax (cantonal only): held > 25 y → minimum rates; replacement-purchase deferral (LHID 12 al. 3 lett. e).
• Dividend privilege (LIFD 18b al. 1, LIFD 20 al. 1bis): qualifying participation ≥ 10 % → 70 % federal / 50–70 % cantonal taxation.
• Pillar 3a withdrawal: separately taxed at preferential rate (LIFD 38); stagger over years for progressive savings.
• Inter-cantonal tax allocation: real estate taxed where situated (Hauptsteuerdomizil rules — Veranlagungsverfahren art. 108 LIFD).
• Quasi-resident option (LIFD 99a): non-resident with ≥ 90 % income from CH may opt for ordinary assessment to recover deductions.
• Voluntary disclosure (LIFD 175 al. 3): one-shot lifetime, no fine, back-tax + interest only.
• Ruling shopping: rulings cancellable on change of fact / abuse; cantonal coordination with AFC since 2019.

Outputs

• Cite exact article.
• Show calculation breakdown from scripts/calc.js.
• State assumptions (canton, commune, status, deduction set).
• Indicate if a ruling is recommended before executing.
• Quantify risk of AFC challenge (low/medium/high).

Scope boundaries

• SME bookkeeping / VAT / payroll → skill fiduciaire.
• Audit-side tax review (adversarial) → skill controleur-afc.
• Statutory audit → skill reviseur-agree.
• Notarial deeds (capital changes, holding incorporations) → skill notaire-cantonal.

Worked example

"PM avec 500 000 CHF de bénéfice, comparer ZH vs ZG."

1. DBST: 7.834 % × 500k = CHF 39,170 (both, federal flat).
2. Canton+commune:
   • ZG (Zug city): combined ≈ 11.85 % → ≈ CHF 59,250 total tax.
   • ZH (Zürich city): combined ≈ 19.7 % → ≈ CHF 98,500 total tax.
3. Delta: ≈ CHF 39k/y savings ZG vs ZH (≈ 0.8 % effective rate spread).
4. Caveat: domicile = effective management substance (≥ 1 board member + decision-making in canton) — else AFC requalifies under inter-cantonal rules.
5. Optimization layer: TRAF patent box (if IP) → additional 90 % exemption on qualifying profit, capped at 70 % combined relief.