AREAS OF EXPERTISE:
- Swiss tax returns for expats and non-expats incl.:
- deadline extension (possible only if not missed)
- compensation analysis
- international allocation (e.g. property abroad, income tax liability abroad for part of the year, bonus related to work abroad, income from stock options exercise or from RSU’s vesting related to a grant-to-vest period abroad etc.)
- annualization and
- gross up calculations
- Swiss tax at source correction in the form of a tax return for non-residents respectively foreigners with no tax return filing obligation (e.g. annual income under CHF 120’000)
Caution: The request for filing a tax return has to be submitted by 31 March of the following year and no extension is possible! The tax return itself can also be filed later. - Various calculations with/without gross up:
- monthly/quarterly tax at source
- hypo tax for tax equalized expats
- tax equalization (final hypo tax for equalized expats)
- gross-to-net and net-to-gross and
- other calculations and simulations upon request
- Review of tax assessments and final/provisional federal and cantonal & communal tax bills
- Drafting of tax appeals for the Swiss tax authorities
- Answering information requests of the Swiss tax authorities asking for further info/documents
- Direct communication with the Swiss tax authorities upon request (power of attorney required)
- Tax consulting & advisory mainly for expats with regard to residence status, filing obligations, possible deductions, etc.
- Clarification of the social security and pension obligation in Switzerland and preparation of a Certificate of Coverage application (CoC/A1), if required, to ensure that the person remains liable to the Swiss social security and pension system while on assignment abroad
- Exemption requests from the Swiss health insurance obligation for expats with social security obligation abroad (a valid Certificate of Coverage from the home country as well as international insurance policy such as CIGNA is required for the exemption, possible only when on assignment, i.e. no Swiss local contract)