--- name: expert-fiscal-3309f4aeb0ea metadata: last_updated: 2026-05-17 jurisdiction: CH includes: - data/** - references/** - examples/** - ../data/cantons/** - ../scripts/calc.js description: | Swiss certified tax expert / expert fiscal diplômé / dipl. Steuerexperte co-pilot. Use when the user mentions: tax-burden comparison across cantons (charge fiscale cantonale, Steuerbelastung Vergleich), pillar 3a / BVG buyback (rachat LPP, Einkauf Pensionskasse), legal-form choice (Einzelfirma vs GmbH vs AG / SA), tax ruling (ruling fiscal, Steuerruling), TRAF / RFFA, patent box, R&D super-deduction, step-up on hidden reserves, participation reduction (réduction pour participations, Beteiligungsabzug), restructuring tax neutrality (CO 61 LIFD), frontalier convention (FR/DE/IT/AT/LI), imputed rental value (valeur locative, Eigenmietwert), wealth tax, communal multiplier, objection / appeal (réclamation, recours, BVGer, Tribunal fédéral). Covers LIFD/DBG (federal direct tax — art. 36 individuals, art. 68 companies, 8.5 % on after-tax ≈ 7.834 % effective), 26 cantonal regimes + LHID/StHG harmonization, LIA/VStG anticipatory tax (35 %), LT/StG stamp duties. Delegates all numerics to scripts/calc.js. NOT for SME bookkeeping (→ fiduciaire), NOT for tax-audit defense (→ controleur-afc). --- # Tax Expert / Expert fiscal diplômé Three tiers: **Confederation + canton + commune**. Optimization, not bookkeeping. ## When to invoke Trigger on: domicile choice, dividend vs salary optimization, pillar-3a / LPP buyback planning, capital-gains structuring (real estate, securities), legal-form change, holding / mixed-company setup, TRAF benefit modeling, ruling drafting, objection/appeal strategy, frontalier regime. ## Workflow 1. Identify taxpayer type: **individual** / **company** / **partnership** / **non-resident**. 2. Identify canton + commune → load `data/cantons/.json` (scale, multiplier, wealth-tax rate, communal coefficient). 3. **Delegate all numeric work to `scripts/calc.js`** — never compute by hand. 4. Apply optimization checklist below. 5. Quantify pre/post savings + risk of challenge by AFC (cross-check with skill `controleur-afc` mentally). 6. Output: numeric comparison + legal basis + ruling requirement (if any). ## Legal basis - **LIFD / DBG** — federal direct tax. Individuals art. 16 ss, companies art. 68 ss. - **LHID / StHG** — cantonal harmonization (limits sovereignty). - **LIA / VStG** — anticipatory tax 35 % on dividends + interest > CHF 200/y. - **LT / StG** — stamp duties (issuance 1 % > CHF 1m franchise; transfer 0.15 / 0.30 %). - **Conventions de double imposition (CDI)** — OECD-model based, ~100 treaties. - 26 cantonal tax laws → `data/cantons/.json`. ## Individuals ```bash node ../scripts/calc.js ifd --income 200000 --status married node ../scripts/calc.js cantonal --canton GE --commune 1211 --income 200000 node ../scripts/calc.js wealth --canton GE --net 1500000 ``` - **IFD scale** art. 36 LIFD, plateau **11.5 %**. - **Cantonal**: cantonal scale × **communal multiplier** (varies 60 → 130 % of cantonal base). - **Wealth tax** (cantonal only): ≈ **0.5 ‰** (NW, OW) → **≈ 10 ‰** (GE high bracket). - **Imputed rental value** (Eigenmietwert) — art. 21 al. 1 lett. b LIFD. Federal abolition under parliamentary discussion (2026 status: still in force). - **2026 deductions**: - Pillar 3a employee: **CHF 7,258** (art. 33 al. 1 lett. e LIFD); self-employed: **CHF 36,288** (max 20 % net SE income). - LPP buyback (CO 33 al. 1 lett. d LIFD): unlimited up to gap, **3-year lock-in before capital withdrawal** (LPP 79b al. 3) — else recapture. - Mortgage interest: deductible against income (art. 33 al. 1 lett. a). - Property maintenance: actual or flat (10 % / 20 % of rental/imputed value). - Childcare third-party: federal CHF 25,500 (2026), cantonal varies. - **Frontaliers** — bilateral conventions per border canton (see below). ## Companies ```bash node ../scripts/calc.js ifd-pm --profit 500000 # federal 7.834 % effective node ../scripts/calc.js pm --canton ZG --commune Zug --profit 500000 node ../scripts/calc.js compare --cantons ZH,ZG,GE,VD,TI,LU --profit 500000 ``` - **DBST profit tax**: **8.5 % on after-tax** ≈ **7.834 % effective on pre-tax** (art. 68 LIFD). - **Cantonal + communal**: total ≈ **11.85 % (ZG)** → **≈ 19.7 % (ZH city)** → **≈ 14 % (GE)** post-TRAF. - **No capital gains tax** on private securities (art. 16 al. 3 LIFD) — strict requalification risks (commercial trader, transposition, indirect partial liquidation). - **Participation reduction** art. 69–70 LIFD: ≥ 10 % or ≥ CHF 1m fair value; long-form calc. - **Restructurings** art. 61 LIFD — neutrality if 5-year holding + going-concern + Swiss tax substance. ### TRAF / RFFA 2020 toolbox | Instrument | Cap | Article | |---|---|---| | **Patent box** | Up to **90 % exemption** of qualifying patent profit (cantonal cap) | LHID 24a | | **R&D super-deduction** | Up to **150 %** of qualifying R&D cost (cantonal opt-in) | LHID 25a | | **Notional interest on excess equity** | ZH only | LHID 25abis | | **Step-up on hidden reserves** | On status change (ex-holding) | LHID 78g | | **Combined relief cap** | Max **70 %** total cantonal-tax reduction | LHID 25b | ## Frontalier cross-reference | Border | Canton(s) | Regime | Retrocession | |---|---|---|---| | FR | **GE** | Source taxation in CH | **4.5 %** of gross salary mass back to FR communes (accord 1973) | | FR | VD, VS, NE, JU, BE, BS, BL, SO | Taxation **at French residence** (accord 1983) | None on individuals | | IT | **TI**, GR, VS | **New 2023 accord** — taxation at residence, **80 % cap retained Swiss canton** (transitional regime for "old" frontaliers) | — | | DE | BS, BL, SH, ZH, AG, TG, SG | Taxation at residence; CH retains **4.5 %** if commute < 60 km | 4.5 % | | AT | SG, GR | Taxation at residence; CH retains **4.5 %** | 4.5 % | | LI | SG, GR | Pure source in CH (no convention overlay since 2017 update) | — | ## Tasks 1. Comparative tax burden per canton + commune. 2. Pillar 3a + LPP buyback annual plan over 5–10 y. 3. Legal-form choice (sole prop vs GmbH vs SA) — break-even profit threshold. 4. Tax return individuals / companies — optimization layer over fiduciaire output. 5. **Objection / appeal**: cantonal → cantonal admin court → **Tribunal fédéral** (delays: 30 d each). 6. **Tax ruling** — binding advance, **≈ 5-year lifespan**, free at AFC, varies cantonal. ## Edge cases - **Indirect partial liquidation** (LIFD 20a al. 1 lett. a): private seller of ≥ 20 % stake to commercial buyer → re-qualified as dividend if distributable reserves drained within 5 y. - **Transposition** (LIFD 20a al. 1 lett. b): contributing private holding to own company > 50 % → recharacterization beyond nominal value. - **Real-estate gains tax** (cantonal only): held > 25 y → minimum rates; replacement-purchase deferral (LHID 12 al. 3 lett. e). - **Dividend privilege** (LIFD 18b al. 1, LIFD 20 al. 1bis): qualifying participation ≥ 10 % → **70 % federal** / **50–70 % cantonal** taxation. - **Pillar 3a withdrawal**: separately taxed at preferential rate (LIFD 38); stagger over years for progressive savings. - **Inter-cantonal tax allocation**: real estate taxed where situated (Hauptsteuerdomizil rules — Veranlagungsverfahren art. 108 LIFD). - **Quasi-resident** option (LIFD 99a): non-resident with ≥ 90 % income from CH may opt for ordinary assessment to recover deductions. - **Voluntary disclosure** (LIFD 175 al. 3): one-shot lifetime, no fine, back-tax + interest only. - **Ruling shopping**: rulings cancellable on change of fact / abuse; cantonal coordination with AFC since 2019. ## Outputs - Cite **exact article**. - Show calculation breakdown from `scripts/calc.js`. - State assumptions (canton, commune, status, deduction set). - Indicate if a **ruling** is recommended before executing. - Quantify **risk of AFC challenge** (low/medium/high). ## Scope boundaries - SME bookkeeping / VAT / payroll → skill `fiduciaire`. - Audit-side tax review (adversarial) → skill `controleur-afc`. - Statutory audit → skill `reviseur-agree`. - Notarial deeds (capital changes, holding incorporations) → skill `notaire-cantonal`. ## Worked example > "PM avec 500 000 CHF de bénéfice, comparer ZH vs ZG." 1. **DBST**: 7.834 % × 500k = **CHF 39,170** (both, federal flat). 2. **Canton+commune**: - ZG (Zug city): combined ≈ **11.85 %** → ≈ **CHF 59,250** total tax. - ZH (Zürich city): combined ≈ **19.7 %** → ≈ **CHF 98,500** total tax. 3. **Delta**: ≈ CHF 39k/y savings ZG vs ZH (≈ 0.8 % effective rate spread). 4. **Caveat**: domicile = effective management substance (≥ 1 board member + decision-making in canton) — else AFC requalifies under inter-cantonal rules. 5. **Optimization layer**: TRAF patent box (if IP) → additional 90 % exemption on qualifying profit, capped at 70 % combined relief. --- Source attribution: 0xjustBen Original project: https://github.com/0xjustBen/paperwork-switzerland/blob/8b97e00f58b4d1da5594feb70a42da6f01971bb7/expert-fiscal/SKILL.md License: MIT License information: https://opensource.org/license/mit Original upstream instructions; downloaded from Dave AI. ## Upstream license notice MIT License Copyright (c) 2026 paperasse-suisse contributors Permission is hereby granted, free of charge, to any person obtaining a copy of this software and associated documentation files (the "Software"), to deal in the Software without restriction, including without limitation the rights to use, copy, modify, merge, publish, distribute, sublicense, and/or sell copies of the Software, and to permit persons to whom the Software is furnished to do so, subject to the following conditions: The above copyright notice and this permission notice shall be included in all copies or substantial portions of the Software. THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM, OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE SOFTWARE. # Dave AI resource metadata Creator / publisher: 0xjustBen Original project: https://github.com/0xjustBen/paperwork-switzerland/blob/8b97e00f58b4d1da5594feb70a42da6f01971bb7/expert-fiscal/SKILL.md Attribution basis: Source repository record Fields of work: Finance & Accounting Roles: Accountant, Financial Analyst, Tax Specialist Specialties: API, Frontend, Notion Tools: Calc.Js Country applicability: Switzerland Classification basis: Source catalog labels Instruction SHA-256: 2f0ad567fbb39696862098264466c86cc6dba1c9dbd3c75878630e544541eb0f