Prévoyance et immobilier – pratique fiscale genevoise

Selon la pratique fiscale genevoise, les plus-values immobilières réalisées par les institutions de prévoyance sont soumises à l’impôt sur le bénéfice et non à l’impôt spécial. Réflexion critique sur cette approche et commentaires quand à l'impact de la réforme fiscale sur cette dernière.

TRAF: EXPERTsuisse Q&A on tax accounting impact under IFRS

EXPERTsuisse working group recently discussed and agreed on the answers to many important questions that will be relevant when accounting for TRAF. Read about the three most important areas to consider.
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Notional interest deduction (NID)

Companies with an above-average equity ratio could benefit from the NID rule in Zurich.
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Relief on capital taxes

With the abolition of privileged tax statuses, the currently valid reduced capital tax rates will also be abolished.

Overall limitation of measures

Although the (new) measures may be applied in combination, the tax reform provides for minimum taxation of 30%. The patent box, the additional R&D deduction, the NID and depreciation in connection with a step-up (current law step-up) may reduce the profit (before deduction of these measures, before loss carryforwards and excluding net participation income) b […]

Additional R&D deduction

R&D, a core Swiss strength, gains extra support from the tax reform.