What we explain twice a week on the phone.
Answers written once, dated, with the statutes and the figures behind them. None of them requires calling us to be useful. That is the point.
Cinq situations qui reviennent tout le temps.
La règle tient en une phrase à l’art. 27 LIFD. Le véhicule, le bureau, les repas : tout le reste est une question de preuve.
The calculation that separates the two methods, the two ceilings not to cross, and the switching deadlines.
What costs money is not the delay, it is what is missing to catch up. And the assessment by default changes everything.
The only admissible ground is manifest inaccuracy. The deadline is a forfeiture deadline.
CHF 20,000 fully paid up, partners public in the register, and the five decisions paid for later.
Subjects too broad for an article have a page of their own, updated when the rule changes.
A question that does not have its page yet?
Write it to us. If it comes up often, it will end up here, and you will have the answer before anyone else.