{"id":118737,"date":"2023-01-12T16:34:06","date_gmt":"2023-01-12T15:34:06","guid":{"rendered":"https:\/\/www.lca-tax.ch\/consulenza-fiscale-a-clienti-privati\/"},"modified":"2023-02-24T13:35:06","modified_gmt":"2023-02-24T12:35:06","slug":"tax-consulting-for-private-individuals","status":"publish","type":"page","link":"https:\/\/www.lca-tax.ch\/en\/tax-consulting-for-private-individuals\/","title":{"rendered":"Tax consulting for private individuals"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column width=&#8221;1\/1&#8243;][uncode_block id=&#8221;117900&#8243;][\/vc_column][\/vc_row][vc_row row_height_percent=&#8221;0&#8243; override_padding=&#8221;yes&#8221; h_padding=&#8221;2&#8243; top_padding=&#8221;4&#8243; bottom_padding=&#8221;0&#8243; overlay_alpha=&#8221;50&#8243; gutter_size=&#8221;3&#8243; column_width_percent=&#8221;100&#8243; shift_y=&#8221;0&#8243; z_index=&#8221;0&#8243; top_divider=&#8221;step_2_3&#8243; uncode_shortcode_id=&#8221;383277&#8243; row_name=&#8221;intro&#8221;][vc_column column_width_percent=&#8221;100&#8243; position_vertical=&#8221;middle&#8221; gutter_size=&#8221;4&#8243; overlay_alpha=&#8221;50&#8243; shift_x=&#8221;0&#8243; shift_y=&#8221;0&#8243; shift_y_down=&#8221;0&#8243; z_index=&#8221;0&#8243; medium_width=&#8221;0&#8243; mobile_width=&#8221;0&#8243; css_animation=&#8221;alpha-anim&#8221; animation_speed=&#8221;1000&#8243; width=&#8221;1\/1&#8243; uncode_shortcode_id=&#8221;214083&#8243;][vc_empty_space empty_h=&#8221;3&#8243; desktop_visibility=&#8221;yes&#8221; medium_visibility=&#8221;yes&#8221;][vc_row_inner row_inner_height_percent=&#8221;0&#8243; overlay_alpha=&#8221;50&#8243; gutter_size=&#8221;3&#8243; shift_y=&#8221;0&#8243; z_index=&#8221;2&#8243; limit_content=&#8221;&#8221; uncode_shortcode_id=&#8221;125659&#8243;][vc_column_inner column_width_percent=&#8221;100&#8243; gutter_size=&#8221;3&#8243; overlay_alpha=&#8221;50&#8243; shift_x=&#8221;0&#8243; shift_y=&#8221;0&#8243; shift_y_down=&#8221;0&#8243; z_index=&#8221;0&#8243; medium_width=&#8221;0&#8243; mobile_width=&#8221;0&#8243; width=&#8221;1\/1&#8243;][vc_custom_heading heading_semantic=&#8221;h1&#8243; text_size=&#8221;fontsize-155275&#8243; text_weight=&#8221;400&#8243; sub_lead=&#8221;yes&#8221; sub_reduced=&#8221;yes&#8221; css_animation=&#8221;bottom-t-top&#8221; animation_speed=&#8221;800&#8243; uncode_shortcode_id=&#8221;114880&#8243;]Tax consulting for private individuals[\/vc_custom_heading][\/vc_column_inner][\/vc_row_inner][vc_row_inner row_inner_height_percent=&#8221;0&#8243; overlay_alpha=&#8221;50&#8243; gutter_size=&#8221;3&#8243; shift_y=&#8221;0&#8243; z_index=&#8221;0&#8243; inverted_device_order=&#8221;yes&#8221; limit_content=&#8221;&#8221; uncode_shortcode_id=&#8221;250041&#8243;][vc_column_inner column_width_percent=&#8221;100&#8243; gutter_size=&#8221;4&#8243; overlay_alpha=&#8221;50&#8243; shift_x=&#8221;0&#8243; shift_y=&#8221;0&#8243; shift_y_down=&#8221;0&#8243; z_index=&#8221;0&#8243; medium_width=&#8221;4&#8243; mobile_width=&#8221;0&#8243; css_animation=&#8221;alpha-anim&#8221; animation_speed=&#8221;1000&#8243; animation_delay=&#8221;600&#8243; width=&#8221;1\/4&#8243; uncode_shortcode_id=&#8221;421794&#8243;][vc_empty_space empty_h=&#8221;3&#8243; medium_visibility=&#8221;yes&#8221; mobile_visibility=&#8221;yes&#8221;][\/vc_column_inner][vc_column_inner column_width_percent=&#8221;100&#8243; position_vertical=&#8221;middle&#8221; gutter_size=&#8221;5&#8243; overlay_alpha=&#8221;50&#8243; shift_x=&#8221;0&#8243; shift_y=&#8221;-5&#8243; shift_y_down=&#8221;0&#8243; z_index=&#8221;0&#8243; medium_width=&#8221;4&#8243; mobile_width=&#8221;0&#8243; css_animation=&#8221;zoom-in&#8221; animation_speed=&#8221;1000&#8243; parallax_intensity=&#8221;2&#8243; width=&#8221;3\/4&#8243; uncode_shortcode_id=&#8221;204011&#8243;][vc_single_image media=&#8221;118170&#8243; media_width_percent=&#8221;100&#8243; media_ratio=&#8221;sixteen-nine&#8221; uncode_shortcode_id=&#8221;174875&#8243;][vc_empty_space empty_h=&#8221;3&#8243; desktop_visibility=&#8221;yes&#8221; mobile_visibility=&#8221;yes&#8221;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row row_height_percent=&#8221;0&#8243; override_padding=&#8221;yes&#8221; h_padding=&#8221;2&#8243; top_padding=&#8221;2&#8243; bottom_padding=&#8221;2&#8243; overlay_alpha=&#8221;50&#8243; gutter_size=&#8221;3&#8243; column_width_percent=&#8221;100&#8243; shift_y=&#8221;0&#8243; z_index=&#8221;0&#8243; uncode_shortcode_id=&#8221;899384&#8243;][vc_column width=&#8221;1\/1&#8243;][vc_row_inner limit_content=&#8221;&#8221;][vc_column_inner column_width_percent=&#8221;100&#8243; gutter_size=&#8221;3&#8243; overlay_alpha=&#8221;50&#8243; shift_x=&#8221;0&#8243; shift_y=&#8221;0&#8243; shift_y_down=&#8221;0&#8243; z_index=&#8221;0&#8243; medium_width=&#8221;0&#8243; mobile_width=&#8221;0&#8243; width=&#8221;2\/3&#8243; uncode_shortcode_id=&#8221;161132&#8243;][vc_column_text uncode_shortcode_id=&#8221;134541&#8243;]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).<\/p>\n<p><strong>The services provided by LCA Tax Consulting to private clients are focused on the following activities:<\/strong><\/p>\n<ul>\n<li>national and international tax consulting and tax planning;<\/li>\n<li>negotiations with tax authorities, obtaining of tax rulings;<\/li>\n<li>tax expert opinions and feasibility studies;<\/li>\n<li>preparation of tax returns, review of tax assessments and tax invoices;<\/li>\n<li>representation in tax appeal procedures;<\/li>\n<li>criminal tax law.<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_empty_space empty_h=&#8221;3&#8243;][\/vc_column_inner][vc_column_inner width=&#8221;1\/3&#8243;][\/vc_column_inner][\/vc_row_inner][vc_row_inner row_inner_height_percent=&#8221;0&#8243; overlay_alpha=&#8221;50&#8243; gutter_size=&#8221;4&#8243; shift_y=&#8221;0&#8243; z_index=&#8221;0&#8243; uncode_shortcode_id=&#8221;137224&#8243; limit_content=&#8221;&#8221;][vc_column_inner column_width_percent=&#8221;100&#8243; gutter_size=&#8221;3&#8243; overlay_alpha=&#8221;50&#8243; shift_x=&#8221;0&#8243; shift_y=&#8221;0&#8243; shift_y_down=&#8221;0&#8243; z_index=&#8221;0&#8243; medium_width=&#8221;0&#8243; mobile_width=&#8221;0&#8243; css_animation=&#8221;alpha-anim&#8221; animation_speed=&#8221;200&#8243; width=&#8221;1\/2&#8243; uncode_shortcode_id=&#8221;463753&#8243;][vc_separator sep_color=&#8221;color-wvjs&#8221; uncode_shortcode_id=&#8221;143149&#8243; sep_color_type=&#8221;uncode-palette&#8221; el_height=&#8221;0.5px&#8221;][vc_custom_heading heading_semantic=&#8221;h3&#8243; text_size=&#8221;h3&#8243; uncode_shortcode_id=&#8221;161394&#8243;]Relocation to Switzerland[\/vc_custom_heading][vc_column_text uncode_shortcode_id=&#8221;171418&#8243;]Thorough planning is essential for a smooth relocation and to avoid unpleasant surprises during or after the transfer of residence to Switzerland.<\/p>\n<p>We help our clients plan the relocation, as well as assess the tax implications and legal requirements for settling in Switzerland.<\/p>\n<p>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.[\/vc_column_text][vc_empty_space empty_h=&#8221;3&#8243;][\/vc_column_inner][vc_column_inner column_width_percent=&#8221;100&#8243; gutter_size=&#8221;3&#8243; overlay_alpha=&#8221;50&#8243; shift_x=&#8221;0&#8243; shift_y=&#8221;0&#8243; shift_y_down=&#8221;0&#8243; z_index=&#8221;0&#8243; medium_width=&#8221;0&#8243; mobile_width=&#8221;0&#8243; css_animation=&#8221;alpha-anim&#8221; animation_speed=&#8221;200&#8243; width=&#8221;1\/2&#8243; uncode_shortcode_id=&#8221;908582&#8243;][vc_separator sep_color=&#8221;color-wvjs&#8221; uncode_shortcode_id=&#8221;143149&#8243; sep_color_type=&#8221;uncode-palette&#8221; el_height=&#8221;0.5px&#8221;][vc_custom_heading heading_semantic=&#8221;h3&#8243; text_size=&#8221;h3&#8243; uncode_shortcode_id=&#8221;836820&#8243;]Lump sum taxation[\/vc_custom_heading][vc_column_text uncode_shortcode_id=&#8221;110349&#8243;]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.<\/p>\n<p>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.<\/p>\n<p>When a client opts for this simplified taxation, our firm negotiates a tax ruling with the competent Swiss tax authorities.<br \/>\n[\/vc_column_text][vc_empty_space empty_h=&#8221;3&#8243;][\/vc_column_inner][\/vc_row_inner][vc_row_inner row_inner_height_percent=&#8221;0&#8243; overlay_alpha=&#8221;50&#8243; gutter_size=&#8221;4&#8243; shift_y=&#8221;0&#8243; z_index=&#8221;0&#8243; uncode_shortcode_id=&#8221;971507&#8243; limit_content=&#8221;&#8221;][vc_column_inner width=&#8221;1\/2&#8243;][vc_separator sep_color=&#8221;color-wvjs&#8221; uncode_shortcode_id=&#8221;143149&#8243; sep_color_type=&#8221;uncode-palette&#8221; el_height=&#8221;0.5px&#8221;][vc_custom_heading heading_semantic=&#8221;h3&#8243; text_size=&#8221;h3&#8243; uncode_shortcode_id=&#8221;204163&#8243;]Tax treatment of private capital gains[\/vc_custom_heading][vc_column_text uncode_shortcode_id=&#8221;110144&#8243;]Generally, capital gains generated on the realization of private movable assets (e.g., from the sale of shares) are exempt from Swiss income tax.<\/p>\n<p>Nevertheless, exceptions apply. In particular, certain transactions may generate taxable income instead of tax-exempt capital gain if not properly planned and executed.<\/p>\n<p>With the support of our firm, the client can assess the tax risks of these transactions and plan them appropriately.<br \/>\n[\/vc_column_text][vc_empty_space empty_h=&#8221;3&#8243;][\/vc_column_inner][vc_column_inner column_width_percent=&#8221;100&#8243; gutter_size=&#8221;3&#8243; overlay_alpha=&#8221;50&#8243; shift_x=&#8221;0&#8243; shift_y=&#8221;0&#8243; shift_y_down=&#8221;0&#8243; z_index=&#8221;0&#8243; medium_width=&#8221;0&#8243; mobile_width=&#8221;0&#8243; width=&#8221;1\/2&#8243; uncode_shortcode_id=&#8221;118365&#8243;][vc_separator sep_color=&#8221;color-wvjs&#8221; uncode_shortcode_id=&#8221;143149&#8243; sep_color_type=&#8221;uncode-palette&#8221; el_height=&#8221;0.5px&#8221;][vc_custom_heading heading_semantic=&#8221;h3&#8243; text_size=&#8221;h3&#8243; uncode_shortcode_id=&#8221;683462&#8243;]Refund of Swiss and foreign withholding taxes[\/vc_custom_heading][vc_column_text uncode_shortcode_id=&#8221;280821&#8243;]We assist individuals residing abroad to apply for refund of Swiss withholding tax levied on dividends and interest.<\/p>\n<p>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.<br \/>\n[\/vc_column_text][vc_empty_space empty_h=&#8221;3&#8243;][\/vc_column_inner][\/vc_row_inner][vc_row_inner row_inner_height_percent=&#8221;0&#8243; overlay_alpha=&#8221;50&#8243; gutter_size=&#8221;4&#8243; shift_y=&#8221;0&#8243; z_index=&#8221;0&#8243; uncode_shortcode_id=&#8221;212300&#8243; limit_content=&#8221;&#8221;][vc_column_inner width=&#8221;1\/2&#8243;][vc_separator sep_color=&#8221;color-wvjs&#8221; uncode_shortcode_id=&#8221;143149&#8243; sep_color_type=&#8221;uncode-palette&#8221; el_height=&#8221;0.5px&#8221;][vc_custom_heading heading_semantic=&#8221;h3&#8243; text_size=&#8221;h3&#8243; uncode_shortcode_id=&#8221;135926&#8243;]Donations and inheritance[\/vc_custom_heading][vc_column_text uncode_shortcode_id=&#8221;792125&#8243;]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.<\/p>\n<p>Our advice focuses on planning and advising on gift and inheritance taxes. Our trusted network of lawyers takes care of the civil law aspects.[\/vc_column_text][vc_empty_space empty_h=&#8221;3&#8243;][\/vc_column_inner][vc_column_inner column_width_percent=&#8221;100&#8243; gutter_size=&#8221;3&#8243; overlay_alpha=&#8221;50&#8243; shift_x=&#8221;0&#8243; shift_y=&#8221;0&#8243; shift_y_down=&#8221;0&#8243; z_index=&#8221;0&#8243; medium_width=&#8221;0&#8243; mobile_width=&#8221;0&#8243; width=&#8221;1\/2&#8243; uncode_shortcode_id=&#8221;649618&#8243;][vc_separator sep_color=&#8221;color-wvjs&#8221; uncode_shortcode_id=&#8221;143149&#8243; sep_color_type=&#8221;uncode-palette&#8221; el_height=&#8221;0.5px&#8221;][vc_custom_heading heading_semantic=&#8221;h3&#8243; text_size=&#8221;h3&#8243; uncode_shortcode_id=&#8221;159216&#8243;]Voluntary disclosure[\/vc_custom_heading][vc_column_text uncode_shortcode_id=&#8221;459742&#8243;]Taxpayers are allowed to make a penalty-free voluntary disclosure to the Swiss tax authorities. This possibility is available only once in a lifetime.<\/p>\n<p>Our firm provides assistance in preparing and submitting voluntary disclosures to the tax authorities.<br \/>\n[\/vc_column_text][vc_empty_space empty_h=&#8221;3&#8243;][\/vc_column_inner][\/vc_row_inner][vc_row_inner limit_content=&#8221;&#8221;][vc_column_inner width=&#8221;2\/3&#8243;][vc_empty_space empty_h=&#8221;3&#8243; desktop_visibility=&#8221;yes&#8221; medium_visibility=&#8221;yes&#8221;][vc_column_text text_lead=&#8221;yes&#8221; uncode_shortcode_id=&#8221;153674&#8243;]Depending on the client&#8217;s needs, LCA Tax Consulting works with trusted lawyers and notaries throughout Switzerland and abroad.[\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;1\/3&#8243;][\/vc_column_inner][\/vc_row_inner][vc_empty_space empty_h=&#8221;3&#8243;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column width=&#8221;1\/1&#8243;][uncode_block id=&#8221;117900&#8243;][\/vc_column][\/vc_row][vc_row row_height_percent=&#8221;0&#8243; override_padding=&#8221;yes&#8221; h_padding=&#8221;2&#8243; top_padding=&#8221;4&#8243; bottom_padding=&#8221;0&#8243; overlay_alpha=&#8221;50&#8243; gutter_size=&#8221;3&#8243; column_width_percent=&#8221;100&#8243; shift_y=&#8221;0&#8243; z_index=&#8221;0&#8243; top_divider=&#8221;step_2_3&#8243; uncode_shortcode_id=&#8221;383277&#8243; row_name=&#8221;intro&#8221;][vc_column column_width_percent=&#8221;100&#8243; position_vertical=&#8221;middle&#8221; gutter_size=&#8221;4&#8243; overlay_alpha=&#8221;50&#8243; [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-118737","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lca-tax.ch\/en\/wp-json\/wp\/v2\/pages\/118737","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lca-tax.ch\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.lca-tax.ch\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.lca-tax.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lca-tax.ch\/en\/wp-json\/wp\/v2\/comments?post=118737"}],"version-history":[{"count":0,"href":"https:\/\/www.lca-tax.ch\/en\/wp-json\/wp\/v2\/pages\/118737\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.lca-tax.ch\/en\/wp-json\/wp\/v2\/media?parent=118737"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}