- 02/21/2024
When preparing the initial separate tax assessments following a separation or divorce, taxpayers are often confronted with the problem that numerous relevant aspects have not yet been finally clarified between the parties.
- 02/21/2024
The basic rule is that the termination benefit accumulated during the marriage is divided equally between the spouses. The transfer of occupational pension assets between the spouses on the basis of this division has no tax consequences.
- 02/21/2024
If the marital union is dissolved by divorce or separation of a person who does not hold a permanent residence permit (C permit) under immigration law but was married to a spouse with Swiss citizenship or such a permanent residence permit, withholding tax will again apply from the month following the judicial dissolution.
- 02/21/2024
In the initial year of separation, the legal question arises as to the whereabouts of the provisional tax payments already made and the spouses' outstanding tax debts up to the date of separation.
- 02/21/2024
In the event of a divorce or a legal or de facto separation, the marital status at the end of the tax year, specifically on December 31, is decisive for the tax assessment.
- 02/21/2024
If the marriage is dissolved by divorce, the retirement assets accumulated in the second pillar during the marriage are divided in accordance with the statutory provisions, with half of the accumulated capital being divided between the spouses.
- 02/21/2024
If a spouse is unable to continue their pension provision appropriately after the divorce, they are entitled to pension maintenance from the divorced spouse
- 02/21/2024
How are pension arrangements made after a divorce? After a divorce, entitlements in pension funds, vested benefits accounts and policies are generally divided equally between the former spouses if they were acquired during the marriage.
- 02/21/2024
Who is entitled to receive OASI childcare credits? OASI childcare credits are intended to support the retirement provision of parents who look after their children