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    • Audiconsult SA
    • Rue du Cendrier 15
    • PO Box 1106
    • 1211 Geneva 1
    • Switzerland
    • Phone :  +41 (0) 22 732 12 20
    • Fax :      +41 (0) 22 738 27 22

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Audiconsult Société fiduciaire | Genève

Lump sum taxation – today’s situation

crédit: Foter/jd.echenard

In spite of the worldwide hunt for tax revenues, or maybe because of it, the Swiss government has managed to save one of its most interesting tax instruments — the lump sum tax — after years of internal Swiss controversies with regards to this old tax assessment method, which is actually in use since the 19th century. For those who have no familiarity with the “Lump sum taxation” concept, it exempts the tax payer from declaring his/her wealth and/or income located or generated outside Read More »


AUDICONSULT SA, always eager to encourage and sponsor « excellence », had the privilege of remitting its award for the best average score achieved in accountancy, under the program “International Business Management” at Geneva’s “Haute Ecole de Gestion” (HEG). Read More »

Automatic exchange of information (AEOI) and cantonal tax amnesty

diagram Automatic exchange of information

Switzerland has recently adopted the new standard for automatic exchange of information (AEOI) which was developed by the OECD based on US FATCA standards.

For the implementation of this standard, a multilateral agreement (CRS MCAA) for the automatic exchange of financial information starting from 2017 to 2019 was signed by Switzerland with 82 other countries. Switzerland will collect information from 2017 and exchange it from September 2018.

Read More »

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