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The Future Initiative calls for an inheritance tax with a tax rate of 50% from a tax-free amount of 50 million on estates and gifts as well as the use of tax revenue for climate protection measures. The Young Socialist Party (JUSO) submitted the initiative in February 2024, which is partially supported by the Social...

The Federal Supreme Court confirms the practice of the Solothurn tax authorities on the offsetting of hidden profit distributions at the company, also for the sole shareholder (BGE 9C_662/2023 29.04.2024). The offsetting of a hidden profit distribution at company level does not prejudice the tax assessment at shareholder level. However, in the case of one-man...

The Future Initiative calls for an inheritance tax with a tax rate of 50% from a tax-free amount of 50 million on estates and gifts as well as the use of tax revenue for climate protection measures. The Young Socialist Party (JUSO) submitted the initiative in February 2024, which is partially supported by the Social...

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