{"id":32850,"date":"2023-08-09T09:50:46","date_gmt":"2023-08-09T07:50:46","guid":{"rendered":"https:\/\/oswald-sorge.ch\/do-you-know-what-a-tax-ruling-is\/"},"modified":"2023-08-23T17:37:02","modified_gmt":"2023-08-23T15:37:02","slug":"do-you-know-what-a-tax-ruling-is","status":"publish","type":"post","link":"https:\/\/oswald-sorge.ch\/en\/do-you-know-what-a-tax-ruling-is\/","title":{"rendered":"Thriving real estate market in Switzerland"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background fusion-parallax-none nonhundred-percent-fullwidth hundred-percent-height hundred-percent-height-center-content non-hundred-percent-height-scrolling gradient-container-1\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:20px;--awb-padding-bottom:20px;--awb-margin-bottom-small:65px;--awb-background-color:rgba(255,255,255,0);--awb-background-image:url(&quot;https:\/\/mldvsdannycf.i.optimole.com\/cb:bpag.c968\/w:auto\/h:auto\/q:mauto\/f:best\/https:\/\/oswald-sorge.ch\/wp-content\/uploads\/Wissen-Sie-was-ein-Steuervorbescheid-ist-02.jpg&quot;);--awb-background-size:cover;--awb-flex-wrap:wrap;--awb-box-shadow:5px 5px 10px 14px #000000;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-center fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"max-width:95.68%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column fusion-flex-align-self-center\" style=\"--awb-padding-top-medium:5vw;--awb-padding-right-medium:20px;--awb-padding-bottom-medium:5vw;--awb-padding-left-medium:20px;--awb-padding-top-small:5vw;--awb-padding-right-small:20px;--awb-padding-bottom-small:5vw;--awb-padding-left-small:20px;--awb-bg-color:rgba(255,255,255,0);--awb-bg-color-hover:rgba(255,255,255,0);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-center fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one fusion-has-text-overflow haupt-titel\" style=\"--awb-text-color:#ffffff;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;--awb-font-size:75px;--awb-text-overflow:clip;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"margin:0;font-size:1em;--fontSize:75;line-height:1.2;text-shadow:5px 5px 10px #000000;\">Thriving real estate market in Switzerland<\/h1><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container hundred-percent-fullwidth non-hundred-percent-height-scrolling gradient-container-2\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:60px;--awb-padding-right:15%;--awb-padding-bottom:20px;--awb-padding-left:15%;--awb-padding-top-medium:16px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"width:calc( 100% + 0px ) !important;max-width:calc( 100% + 0px ) !important;margin-left: calc(-0px \/ 2 );margin-right: calc(-0px \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_4_5 4_5 fusion-flex-column fusion-animated\" style=\"--awb-bg-size:cover;--awb-width-large:80%;--awb-margin-top-large:20px;--awb-spacing-right-large:calc( 0 * calc( 100% - 0px ) );--awb-margin-bottom-large:20px;--awb-spacing-left-large:calc( 0 * calc( 100% - 0px ) );--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:0px;--awb-spacing-left-small:0px;\" data-animationType=\"fadeInUp\" data-animationDuration=\"1.0\" data-animationOffset=\"top-into-view\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-bottom:10px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;--awb-font-size:40px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;font-size:1em;--fontSize:40;line-height:1;\">Thriving real estate market in Switzerland<\/h2><\/div><div class=\"fusion-title title fusion-title-3 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-text-color:#f4b429;--awb-margin-bottom:30px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-left-small:0px;--awb-font-size:28px;\"><h3 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;letter-spacing:0.09em;font-size:1em;--fontSize:28;line-height:1.3;\">Security in the financial and tax jungle<\/h3><\/div><div class=\"fusion-text fusion-text-1 awb-text-cols fusion-text-columns-2\" style=\"--awb-text-transform:none;--awb-text-color:#444444;--awb-columns:2;--awb-column-spacing:8%;--awb-column-min-width:100px;--awb-rule-style:1px solid #efeded;\"><p><img data-opt-id=851667484  fetchpriority=\"high\" decoding=\"async\" class=\"size-large wp-image-32205 aligncenter\" src=\"https:\/\/mldvsdannycf.i.optimole.com\/cb:bpag.c968\/w:1024\/h:576\/q:mauto\/f:best\/https:\/\/oswald-sorge.ch\/wp-content\/uploads\/Wissen-Sie-was-ein-Steuervorbescheid-ist-02.jpg\" alt=\"Do you know what a tax ruling is?\" width=\"1024\" height=\"576\" srcset=\"https:\/\/mldvsdannycf.i.optimole.com\/cb:bpag.c968\/w:75\/h:42\/q:mauto\/f:best\/https:\/\/oswald-sorge.ch\/wp-content\/uploads\/Wissen-Sie-was-ein-Steuervorbescheid-ist-02.jpg 75w, https:\/\/mldvsdannycf.i.optimole.com\/cb:bpag.c968\/w:125\/h:70\/q:mauto\/f:best\/https:\/\/oswald-sorge.ch\/wp-content\/uploads\/Wissen-Sie-was-ein-Steuervorbescheid-ist-02.jpg 125w, https:\/\/mldvsdannycf.i.optimole.com\/cb:bpag.c968\/w:200\/h:113\/q:mauto\/f:best\/https:\/\/oswald-sorge.ch\/wp-content\/uploads\/Wissen-Sie-was-ein-Steuervorbescheid-ist-02.jpg 200w, https:\/\/mldvsdannycf.i.optimole.com\/cb:bpag.c968\/w:300\/h:169\/q:mauto\/f:best\/https:\/\/oswald-sorge.ch\/wp-content\/uploads\/Wissen-Sie-was-ein-Steuervorbescheid-ist-02.jpg 300w, https:\/\/mldvsdannycf.i.optimole.com\/cb:bpag.c968\/w:400\/h:225\/q:mauto\/f:best\/https:\/\/oswald-sorge.ch\/wp-content\/uploads\/Wissen-Sie-was-ein-Steuervorbescheid-ist-02.jpg 400w, https:\/\/mldvsdannycf.i.optimole.com\/cb:bpag.c968\/w:600\/h:338\/q:mauto\/f:best\/https:\/\/oswald-sorge.ch\/wp-content\/uploads\/Wissen-Sie-was-ein-Steuervorbescheid-ist-02.jpg 600w, https:\/\/mldvsdannycf.i.optimole.com\/cb:bpag.c968\/w:768\/h:432\/q:mauto\/f:best\/https:\/\/oswald-sorge.ch\/wp-content\/uploads\/Wissen-Sie-was-ein-Steuervorbescheid-ist-02.jpg 768w, https:\/\/mldvsdannycf.i.optimole.com\/cb:bpag.c968\/w:800\/h:450\/q:mauto\/f:best\/https:\/\/oswald-sorge.ch\/wp-content\/uploads\/Wissen-Sie-was-ein-Steuervorbescheid-ist-02.jpg 800w, https:\/\/mldvsdannycf.i.optimole.com\/cb:bpag.c968\/w:1024\/h:576\/q:mauto\/f:best\/https:\/\/oswald-sorge.ch\/wp-content\/uploads\/Wissen-Sie-was-ein-Steuervorbescheid-ist-02.jpg 1024w, https:\/\/mldvsdannycf.i.optimole.com\/cb:bpag.c968\/w:1200\/h:675\/q:mauto\/f:best\/https:\/\/oswald-sorge.ch\/wp-content\/uploads\/Wissen-Sie-was-ein-Steuervorbescheid-ist-02.jpg 1200w, https:\/\/mldvsdannycf.i.optimole.com\/cb:bpag.c968\/w:1536\/h:864\/q:mauto\/f:best\/https:\/\/oswald-sorge.ch\/wp-content\/uploads\/Wissen-Sie-was-ein-Steuervorbescheid-ist-02.jpg 1536w, https:\/\/mldvsdannycf.i.optimole.com\/cb:bpag.c968\/w:1536\/h:864\/q:mauto\/f:best\/dpr:2\/https:\/\/oswald-sorge.ch\/wp-content\/uploads\/Wissen-Sie-was-ein-Steuervorbescheid-ist-02.jpg 2x\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p>In the jungle of financial and tax transactions, it is often helpful to have an advisor at your side. Be it a real estate transaction, an inheritance or the sale of a company &#8211; a layperson often fails to recognise all the subtleties involved in these transactions or disregards important aspects. Be aware that oral contracts without written evidence can generally be problematic. Almost all economic decisions made by private individuals have tax consequences.<\/p>\n<p>In fact, for transactions where the impact is uncertain, an adviser will recommend that you seek an advance tax ruling or &#8220;ruling&#8221;, even for individuals. The advance tax ruling protects you from unpleasant surprises. It allows you to cover yourself and can be presented to the tax authorities to show confirmation of the procedure by the tax authorities in case of questions.<\/p>\n<p>An advance tax ruling is an official written notice from a tax authority that provides a taxpayer with advance information on the tax treatment of certain facts. The purpose of a tax ruling is to provide the taxpayer with legal certainty and clarity about the tax consequences of planned or already executed transactions. As a rule, the requested facts must be described completely and precisely and the applicant must provide all relevant information and documents.<\/p>\n<h4><img data-opt-id=1342280525  fetchpriority=\"high\" decoding=\"async\" class=\"size-large wp-image-32201 aligncenter\" src=\"https:\/\/mldvsdannycf.i.optimole.com\/cb:bpag.c968\/w:1024\/h:576\/q:mauto\/f:best\/https:\/\/oswald-sorge.ch\/wp-content\/uploads\/Wissen-Sie-was-ein-Steuervorbescheid-ist-01.jpg\" alt=\"Do you know what a tax ruling is?\" width=\"1024\" height=\"576\" srcset=\"https:\/\/mldvsdannycf.i.optimole.com\/cb:bpag.c968\/w:75\/h:42\/q:mauto\/f:best\/https:\/\/oswald-sorge.ch\/wp-content\/uploads\/Wissen-Sie-was-ein-Steuervorbescheid-ist-01.jpg 75w, https:\/\/mldvsdannycf.i.optimole.com\/cb:bpag.c968\/w:125\/h:70\/q:mauto\/f:best\/https:\/\/oswald-sorge.ch\/wp-content\/uploads\/Wissen-Sie-was-ein-Steuervorbescheid-ist-01.jpg 125w, https:\/\/mldvsdannycf.i.optimole.com\/cb:bpag.c968\/w:200\/h:113\/q:mauto\/f:best\/https:\/\/oswald-sorge.ch\/wp-content\/uploads\/Wissen-Sie-was-ein-Steuervorbescheid-ist-01.jpg 200w, https:\/\/mldvsdannycf.i.optimole.com\/cb:bpag.c968\/w:300\/h:169\/q:mauto\/f:best\/https:\/\/oswald-sorge.ch\/wp-content\/uploads\/Wissen-Sie-was-ein-Steuervorbescheid-ist-01.jpg 300w, https:\/\/mldvsdannycf.i.optimole.com\/cb:bpag.c968\/w:400\/h:225\/q:mauto\/f:best\/https:\/\/oswald-sorge.ch\/wp-content\/uploads\/Wissen-Sie-was-ein-Steuervorbescheid-ist-01.jpg 400w, https:\/\/mldvsdannycf.i.optimole.com\/cb:bpag.c968\/w:600\/h:338\/q:mauto\/f:best\/https:\/\/oswald-sorge.ch\/wp-content\/uploads\/Wissen-Sie-was-ein-Steuervorbescheid-ist-01.jpg 600w, https:\/\/mldvsdannycf.i.optimole.com\/cb:bpag.c968\/w:768\/h:432\/q:mauto\/f:best\/https:\/\/oswald-sorge.ch\/wp-content\/uploads\/Wissen-Sie-was-ein-Steuervorbescheid-ist-01.jpg 768w, https:\/\/mldvsdannycf.i.optimole.com\/cb:bpag.c968\/w:800\/h:450\/q:mauto\/f:best\/https:\/\/oswald-sorge.ch\/wp-content\/uploads\/Wissen-Sie-was-ein-Steuervorbescheid-ist-01.jpg 800w, https:\/\/mldvsdannycf.i.optimole.com\/cb:bpag.c968\/w:1024\/h:576\/q:mauto\/f:best\/https:\/\/oswald-sorge.ch\/wp-content\/uploads\/Wissen-Sie-was-ein-Steuervorbescheid-ist-01.jpg 1024w, https:\/\/mldvsdannycf.i.optimole.com\/cb:bpag.c968\/w:1200\/h:675\/q:mauto\/f:best\/https:\/\/oswald-sorge.ch\/wp-content\/uploads\/Wissen-Sie-was-ein-Steuervorbescheid-ist-01.jpg 1200w, https:\/\/mldvsdannycf.i.optimole.com\/cb:bpag.c968\/w:1536\/h:864\/q:mauto\/f:best\/https:\/\/oswald-sorge.ch\/wp-content\/uploads\/Wissen-Sie-was-ein-Steuervorbescheid-ist-01.jpg 1536w, https:\/\/mldvsdannycf.i.optimole.com\/cb:bpag.c968\/w:1536\/h:864\/q:mauto\/f:best\/dpr:2\/https:\/\/oswald-sorge.ch\/wp-content\/uploads\/Wissen-Sie-was-ein-Steuervorbescheid-ist-01.jpg 2x\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/h4>\n<h4>There are different situations in which a tax ruling can be requested<\/h4>\n<p>In complex tax matters, there is often uncertainty as to how the tax authority would assess and tax these facts. &#8211; e.g. in connection with:<\/p>\n<ul>\n<li>restructuring measures<\/li>\n<li>start-ups<\/li>\n<li>international business or special tax arrangements<\/li>\n<\/ul>\n<p>An advance tax ruling provides binding information from the tax authority that is binding on the taxpayer. This means that the tax authority cannot later deviate from this information unless there are new facts or the legal situation has changed.<\/p>\n<p>Advance tax rulings enable taxpayers to identify and plan for their tax obligations at an early stage. This planning can potentially avoid or minimise tax disadvantages.<\/p>\n<p>However, an advance tax ruling should not be applied for lightly. It is advisable to seek professional tax advice to ensure that the application is made correctly and that the facts claimed are properly and fully set out.<\/p>\n<p>We are at your disposal for all questions concerning real estate and related matters, whether it is an inheritance involving a property, a valuation for tax purposes or in the event of a divorce. Do not hesitate to contact us.<\/p>\n<p><strong><a href=\"https:\/\/oswald-sorge.ch\/en\/form-contact-us\/\">Contact form \u203a<\/a><\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Thriving real estate market in Switzerland<\/p>\n","protected":false},"author":9,"featured_media":32206,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"class_list":["post-32850","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-event"],"_links":{"self":[{"href":"https:\/\/oswald-sorge.ch\/en\/wp-json\/wp\/v2\/posts\/32850","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/oswald-sorge.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/oswald-sorge.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/oswald-sorge.ch\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/oswald-sorge.ch\/en\/wp-json\/wp\/v2\/comments?post=32850"}],"version-history":[{"count":0,"href":"https:\/\/oswald-sorge.ch\/en\/wp-json\/wp\/v2\/posts\/32850\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/oswald-sorge.ch\/en\/wp-json\/wp\/v2\/media\/32206"}],"wp:attachment":[{"href":"https:\/\/oswald-sorge.ch\/en\/wp-json\/wp\/v2\/media?parent=32850"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/oswald-sorge.ch\/en\/wp-json\/wp\/v2\/categories?post=32850"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/oswald-sorge.ch\/en\/wp-json\/wp\/v2\/tags?post=32850"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}