Publications by Dr. Roland Böhi

Tax consequences of coronavirus for employees and companies

The Corona Pandemic confronts us all with new and unknown challenges. In order to make a small contribution to overcoming the current situation, the Tax Team describes certain tax implications of the coronavirus for both employees and employers and summarises the latest tax measures of the Swiss Federation and the cantons in connection with the coronavirus.


New article about a tax-efficient reorganization of real estate from the business unit which is for sale

In his latest article our tax partner Roland Böhi explains how an entrepreneur can reorganize his business with real estate so that the tax consequences are minimised when the business unit is subsequently sold and the real estate portfolio is still available to him as a capital investment. The article was published in Neue Zürcher Zeitung (German).


Additional deduction on research and development activities

The R&D super-deduction is an attractive tax measure which is not only favourable for companies but will also promote Switzerland as an international hub for innovation. Our publication deals with the key aspects of this tax measure.

by Dr. Roland Böhi, Lukas Scherer and Manuel Vogler in PD Tax Newsletter February 2020
February 2020

The abolishment of holding company status: Measures to mitigate the tax burden

The Federal Act on Tax Reform and AHV Financing (TRAF) abolished cantonal tax privileges for holding, domicile and mixed companies. Roland Böhi and Lukas Scherer of Prager Dreifuss analyse the impact of the reform and assess the transitional measures set up to alleviate an additional tax burden.

by Dr. Roland Böhi and Lukas Scherer in International Tax Review
February 2020

Tax-exempt private capital gains subject to increasing restrictions

Generally, private capital gains are tax-exempt in Switzerland. However, this principle is subject to restrictions which seem to be getting more and more strict.


Tax loss allocation in real estate companies – clarification by the Federal Supreme Court

Tax losses incurred by a real estate company in secondary tax domiciles are to be borne by the primary tax domicile in the first place. Losses exceeding the profit at the primary tax domicile are to be allocated proportionally to the other secondary tax domiciles. The Federal Supreme Court recently made a new ruling.

by Dr. Roland Böhi and Nicole Fröhlich in PD / Tax Newsletter December 2019
December 2019

Amended protocol of double taxation agreement between Switzerland and USA

On 20 September 2019, Switzerland and the USA ratified the protocol of amendment of their double taxation treaty. The implemented protocol is intended to mark “a milestone” in the cross-border tax relationship between the two countries and permits now the full exchanges of information between Switzerland and the US.

by Dr. Roland Böhi, Lukas Scherer and Manuel Vogler in PD / Tax Newsletter October 2019
October 2019

Tax Newsletter September 2019 – IFA country report 2019: Analysis of Swiss interest deductibility restrictions from the perspective of BEPS Action 4

As part of the IFA Congress 2019 held in London, the authors discuss BEPS Action 4 (interest deductibility) and its implementation in Switzerland. Interest limitation rules, as the ones proposed in BEPS Action 4 or ruled in the ATAD of the European Union, have not been discussed intensively in Switzerland. Nevertheless, Switzerland has known thin capitalisation rules for more than 20 years and has established own regulations to prevent base erosion and profit shifting. As far as the authors observe, there is no intention by the Swiss legislator to change the current rules and implement new ones.

by Dr. Roland Böhi and Prof. Dr. Peter Hongler (Walder Wyss Ltd.) in IFA 2019 London Congress, cahiers volume 104
September 2019

Tax Summer Update: Revised Swiss corporate tax reform and required actions to benefit

The Swiss electorate recently approved the long awaited Swiss Corporate Tax overhaul. In this IFLR article, the Prager Dreifuss tax team describes its various measures and how the tax reform will be implemented on a cantonal level.

by Dr. Roland Böhi and Manuel Vogler in IFLR June/July 2019
June 2019

New ruling regarding joint and several tax liability of directors

The tax team discusses a new ruling of the Swiss Federal Supreme Court regarding the joint and several tax liability of board members in case of a factual liquidation and its impact.

by Dr. Roland Böhi, Danielle Wenger and Manuel Vogler in PD / Newsletter May 2019
May 2019

Tax Newsletter April 2019: Implementation of Multilateral Instrument (MLI) in Switzerland

As part of the BEPS Project, the OECD has developed the Multilateral Instrument (MLI) to efficiently modify a large number of bilateral tax treaties. Switzerland has signed the MLI and it has been ratified by the Parliament on 22 March 2019. 

by Dr. Roland Böhi, Danielle Wenger and Nicole Fröhlich in PD / Tax Newsletter April 2019
April 2019

Avoidance of tax costs in corporate successions

Set the course on time in order to avoid tax costs in corporate successions

by Dr. Roland Böhi in NZZ of March 7, 2019
March 2019

International Debt Financings of Swiss Headquartered Groups Become Even More Attractive

International debt financings of Swiss headquartered groups become even more attractive pursuant to a recently announced clarification of the practice applied by the Swiss Federal Tax Administration

by Dr. Roland Böhi and Danielle Wenger in PD / Newsletter March 2019
March 2019

Tax Newsletter December 2018: Taxation of blockchain and crypto currency

The tax team discusses a fictional case of an initial coin offering (ICO) from a Swiss tax perspective.

by Dr. Roland Böhi, Danielle Wenger and Manuel Vogler in PD Newsletter / December 2018
December 2018

Tax Newsletter November 2018: Revised Swiss corporate tax reform

Revised Swiss corporate tax reform will keep Switzerland a top corporate location – a brief overview.

by Dr. Roland Böhi, Danielle Wenger and Manuel Vogler in PD Newsletter / November 2018
November 2018

Tax Newsletter March 2018: Radio-Television fee for companies as of 2019

As of 1 January 2019, companies subject to Swiss VAT will have to pay an annual device-independent radio-television fee. The annual fee depends on the companys’ turnover and is CHF 35’590 at most.


Tax Newsletter February 2018: Reform of the U.S. Tax Regime – The Swiss Perspective

Prager Dreifuss takes a closer look at international linkages of the recent U.S. tax reform and analyzes the major challenges ahead for individuals as well as multinational corporations in Switzerland.

by Dr. Roland Böhi, Danielle Wenger and Dr. Stefan A. Wandel in PD Newsletter / February / 2018
February 2018

Tax Newsletter December 2017: Taxation of Initial Coin Offerings in Switzerland

Prager Dreifuss breaks down the taxation models applied to Initial Coin Offerings to help give you a better sense of the current Swiss fiscal regulatory spectrum.

by Dr. Roland Böhi, Danielle Wenger and Dr. Stefan A. Wandel in PD Newsletter / December / 2017
December 2017

Tax Newsletter November 2017: Country-by-Country Reporting for Multinational Corporations and Automatic Exchange of Information of Financial Data as of 1.1.2018

As of 1.1.2018, multinational corporations will be obliged to generate country-by-country reports. Further, certain financial data will be subject to the automatic exchange of information as of 1.1.2018.

by Dr. Roland Böhi, Danielle Wenger and Laura Oegerli in PD Newsletter / November / 2017
November 2017

Newsletter October 2017: New Provisions as of 1.1.2018 in the Swiss Federal Act on Value Added Tax

Revision of the Swiss VAT: Switzerland expands VAT liability for foreign companies and e-commerce providers and reduces the VAT rate by 0.3%.

by Dr. Roland Böhi, Danielle Wenger and Laura Oegerli in PD Newsletter / October / 2017
October 2017

Newsletter May 2017: Flat-rate Taxation for high-net-worth individuals

Foreign nationals resident in Switzerland can be taxed on a lump-sum (flat-rate) basis if they are not gainfully employed in Switzerland. This taxation is based on the taxpayers’ actual annual living expenses rather than on their income and assets and offers attractive tax planning opportunities.


Newsletter April 2017: Spontaneous exchange of information of tax rulings as of 1.1.2018

Switzerland implements BEPS action point 5 and will exchange particular tax ruling information as of 2018 with partner states by means of spontaneous exchange of information.

by Dr. Roland Böhi and Danielle Wenger in PD Newsletter / April / 2017
April 2017

Newsletter March 2017: Double Taxation Treaty Switzerland – Liechtenstein, entered into force on January 1, 2017

The first tax treaty between Switzerland and the Principality of Liechtenstein simplifies the cross-border business from a tax point of view.

by Dr. Roland Böhi and Danielle Wenger in PD Newsletter / March / 2017
March 2017

Newsletter – February 2017: 30-day Notification Period for Intercompany Dividends Eased – Assessment of Repayment Claims Relating to Withholding Taxes Paid and Default Interests Paid is Necessary

30-day notification period for intercompany dividends eased – assessment of repayment claims relating to withholding taxes paid and default interests paid is necessary

by Dr. Roland Böhi and Danielle Wenger in PD Tax Newsletter / February 2017
February 2017

Restructuring Merger with minority Shareholders

Dr. Roland Böhi explains the tax implications of a restructuring merger between sister companies in a situation where minority shareholders  now hold shares in the merged company in exchange for restructuring measures.

by Dr. Roland Böhi and Anna Eldring in Expert Focus 9/2016 (September 2016)
September 2016

Undercapitalization or Deemed Equity?

Dr. Roland Böhi analyses the Swiss legal basis to prevent undercapitalization. Referring to a recent decision of the Swiss Supreme Court, he demonstrates inconsistencies between legislation and tax practice which result from the legal obligation to make an economic distinction between equity and debt financing. On the basis of the Best Practice of the OECD/G20 within the framework of the BEPS Action 4 measures, he shows if and how a so-called “interest barrier” could be a viable remedy in Switzerland.

by Dr. Roland Böhi in IFF Internationales Forum für Steuerrecht 2016
May 2016

Indirect Financial Loss within a Corporate Group

The article of Dr. Roland Böhi discusses which risks arise from an indirect distribution of profits of a subsidiary to its grandparent company or to an affiliate. In particular, the article focuses on tax consequences for the Swiss tax subjects.

by Dr. Roland Böhi in Der Schweizer Treuhänder / 2015 / 6-7
July 2015

Employee Participations – Qualification of the Remuneration on the Disposal of Shares

In practice, there is often a problem of a satisfactory distinction between tax-exempt private capital gains and taxable income from taxable employment in case of disposal of employee participations held as private assets. Dr. Roland Böhi presents the general basics of employee participations and elaborates on the tax issues surrounding this topic.

by Dr. Roland Böhi in Der Schweizer Treuhänder / 2015 / 5
May 2015

Merger Gains and Losses: Accounting and Tax Issues Part Two

In the Steuerrevue, Dr. Roland Böhi explains how merger gains and –losses are managed in cases of an up-stream merger, and down-stream merger and a merger of two sister companies. He expands on accounting, commercial law and tax law issues.

by Dr. Roland Böhi in Steuerrevue / 2015 / Nr. 4
April 2015

Merger Gains and Losses: Accounting and Tax Issues Part 1

In the Steuerrevue, Dr. Roland Böhi explains how merger gains and –losses are managed in cases of an up-stream merger, down-stream merger and a merger of two sister companies. He expands on accounting, commercial law and tax law issues.

by Dr. Roland Böhi in Steuerrevue / 2015 / Nr. 4
April 2015

Updated Review on the Determination of Deemed Equity

The distinction between equity capital and loan capital is still relevant from a tax point of view when choosing external financing. Since 1995, the reclassification from loan- to equity capital is regulated by law. The administrative application of this legislation is challenging and bears pitfalls when applied in specific cases. In this essay, Dr. Roland Böhi demonstrates how deemed equity can appropriately be assessed.

by Dr. Roland Böhi in Der Schweizer Treuhänder / 2015 / 3
March 2015