Taxation of start-ups companies

Module 2

Objectives and work hypotheses

This module shall allow students to get more familiar with the tax and treatment of start-ups companies. In addition it shall enable students to apply the knowledge acquired during the tax law classes by confronting them to practical issues existing in the real world.

The work hypotheses are various. They include presentations by practitioners and guest lecturers, presentations to be done by students, as well as the preparation of written tax advices to (virtual) clients.

Teaching language is English but an important part of the documentation (in particular real life case studies) is in French and/or German.

Issues addressed

This module will provide the opportunity to deal with the following issues:

  • The creation and financing of companies under Swiss law.
  • The taxation of innovative companies (treatment of losses, special tax regimes, deduction available, etc.).
  • Tax treatment of investors (business angels, venture capital, other private of public investors).
  • Tax incentives for research and development.

Organisation

The module will take place from 25 Septembre to 15 October 2017.

External speakers will share their experience with students and enrich the discussions on legal and non-legal issues related to the tax treatment of start-ups companies.

The exact time schedules, meeting places and other practical details will be communicated on due date.

Responsable du module

Prof. Thierry Obrist

Prérequis

The general conditions of participation must be fulfilled. In addition, the exam “Swiss tax law (droit fiscal suisse)” must have been successfully completed at the beginning of the seminar.

Module des orientations

  • Business & Tax Law