Our consulting practice: Clear separation of place of residence and place of business

BG-compliant guideline for risk minimization

The Federal Supreme Court rulings clearly show that home offices, infrastructure, or administrative activities at the place of residence undermine any business location outside the canton. We therefore recommend a clear and consistent separation.

Either the center of operations is at the place of residence—in which case deductions are consistent there—or the place of business is outside the canton—in which case there must be real substance there, without any fallback to the place of residence.

This approach is legally secure, comprehensible, and significantly reduces subsequent conflicts with the tax authorities.

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(c) Ludwig Limbeck AG, 2026, Autor: Rolf Limbeck