Tax consulting for private individuals

Our clients obtain personalized advice in all areas of Swiss national and international tax law. Furthermore, we assist private clients with respect to social security and migration law (residence and/or work permits).

The services provided by LCA Tax Consulting to private clients are focused on the following activities:

  • national and international tax consulting and tax planning;
  • negotiations with tax authorities, obtaining of tax rulings;
  • tax expert opinions and feasibility studies;
  • preparation of tax returns, review of tax assessments and tax invoices;
  • representation in tax appeal procedures;
  • criminal tax law.

Relocation to Switzerland

Thorough planning is essential for a smooth relocation and to avoid unpleasant surprises during or after the transfer of residence to Switzerland.

We help our clients plan the relocation, as well as assess the tax implications and legal requirements for settling in Switzerland.

Thanks to our network of collaborations with foreign tax and legal professionals, our clients can also receive support in their current country of residence when planning their departure.

Lump sum taxation

Under certain conditions, wealthy foreigners moving to Switzerland can apply for the expenditure-based taxation regime. This simplified method to determine taxable income and wealth may prove particularly favorable for the taxpayer.

We assess on a case-by-case the potential benefits of lump sum taxation compared to ordinary taxation. Our analysis helps clients decide which tax regime best suits their personal circumstances.

When a client opts for this simplified taxation, our firm negotiates a tax ruling with the competent Swiss tax authorities.

Tax treatment of private capital gains

Generally, capital gains generated on the realization of private movable assets (e.g., from the sale of shares) are exempt from Swiss income tax.

Nevertheless, exceptions apply. In particular, certain transactions may generate taxable income instead of tax-exempt capital gain if not properly planned and executed.

With the support of our firm, the client can assess the tax risks of these transactions and plan them appropriately.

Refund of Swiss and foreign withholding taxes

We assist individuals residing abroad to apply for refund of Swiss withholding tax levied on dividends and interest.

At the same time, we support individuals residing in Switzerland to recover foreign withholding taxes levied on dividends, interest, and royalties and/or apply for tax credit.

Donations and inheritance

Estate planning is essential to protect assets and mitigate the risks of disputes among future heirs. From a fiscal perspective, inheritance planning is equally important in order to pass assets to the intended beneficiaries in the most tax efficient manner and avoid excessive burdens on heirs.

Our advice focuses on planning and advising on gift and inheritance taxes. Our trusted network of lawyers takes care of the civil law aspects.

Voluntary disclosure

Taxpayers are allowed to make a penalty-free voluntary disclosure to the Swiss tax authorities. This possibility is available only once in a lifetime.

Our firm provides assistance in preparing and submitting voluntary disclosures to the tax authorities.

Depending on the client’s needs, LCA Tax Consulting works with trusted lawyers and notaries throughout Switzerland and abroad.