Certificate course «SME tax consulting»

Practical know-how in SME tax issues: Corporate taxation, VAT, pensions
For professionals from companies, administrations and the fiduciary sector
Deepening of advisory skills and secure application in everyday professional life
Flexible learning format with classroom and online elements
Recognized certificate with specialist designation

At a glance

Conclusion:

Certificate «SME tax consultancy EXPERTsuisse»

Next start

August 2026 (application deadline: July 2026)

Next examination date

May 2028

Teaching days

Tuesday: 1.05 p.m. to 8.15 p.m. Saturday: 9.00 a.m. to 12.15 p.m.

Language of instruction

German

Teaching location

Online and face-to-face lessons in Zurich (optionally also via livestream)

Duration

4 semesters - part-time

Format

Blended learning - combination of online self-study, live webinars and classroom teaching

Course fees

from CHF 14,400 with member discount

Content

Taxation of natural persons

Taxation in general
Tax liability
Taxation according to expenditure
Taxation of gainful employment
Taxation of movable assets, bonds
Property gains tax, property transfer tax, real estate tax
Pension provision
Determination of taxable income, general deductions, non-deductible costs and expenses, time-based assessment
Wealth tax - valuation of unlisted companies
Inheritance and gift taxes
Corporate taxation
Withholding tax and stamp duty

Basic features of value added tax

General provisions
Taxable person, tax liability, taxable object
Tax rates, assessment basis, invoicing and tax statement
Input tax deduction (general) and private shares, mixed use
Changes in use, input tax correction and input tax reduction
Temporal assessment
Accounting method and type
Reporting procedure
Purchase tax and import tax
Origin and limitation of the tax claim
Procedural law and penalties
VAT statements (declaration and corrections)

Corporate tax law

Tax liability of legal entities
Basics of corporate taxation
Determination of profits
Self-employment
Withholding tax
Participation deduction, loss offsetting, hidden equity
Capital contribution principle and treasury shares
Hidden benefits within the group
Restructuring (partnerships, corporations)
Reorganization
M&A transactions

Procedural law

Basic principles
Tax procedural law
Appeal, revision and supplementary tax proceedings
Substantive criminal tax law

Intercantonal tax law

Basic principles
Basis for the tax separation of natural persons

Detailed information

The course is aimed at specialists in tax consulting and related areas - in particular employees of Big 4 companies and BDO AG, trust companies with a focus on SMEs, law firms, industrial and commercial enterprises and tax administrations who wish to deepen their tax consulting skills in the SME environment.

Note:
The certificate course «SME Tax Consulting» is an integral part of the training to become a certified tax expert and is completed by students as part of their curriculum. Separate registration is not required for this target group.