BrinerTax offers Head of Tax on Demand: ongoing support, practical structuring (e.g., benefits in kind, withholding tax, convertible loans), defensible transfer pricing, and proactive transaction planning. This reduces transaction costs – and you gain security, speed, and clear responsibilities.
Long-term Collaboration Instead of Transaction Costs
Why Working with BrinerTax Is Almost as Easy as Having an In-House Employee
In Switzerland, the tax system is considered lean and efficient – at least compared to other countries. Nevertheless, business owners here also face a multitude of laws, regulations, and deadlines that must be observed. While the annual tax return for direct taxes is usually on the radar, other tax matters quickly fall by the wayside in the hectic day-to-day business operations.
Tax Pitfalls in Daily Operations
A classic example: A shareholder-employee receives a benefit from the company without providing market-rate compensation. For instance, an interest-free shareholder loan or an exclusive pension solution not available to all employees – both can be classified for tax purposes as a benefit in kind or hidden profit distribution.
The consequences are unpleasant:
The company must tax the unaccounted interest as income or can no longer deduct pension fund contributions as expenses. For the shareholder, the benefit is treated as a dividend – it is therefore subject to income tax and additionally triggers a 35% withholding tax. If the payment was not declared in the tax return – as is typically the case in such situations – this tax often cannot be reclaimed. In the worst case, criminal tax proceedings threaten for attempted or completed tax evasion.
Fast-growing companies also face complex challenges:
- With capital increases, issuance duties and capital contribution reserves must be correctly reported.
- Convertible loans must be structured so that neither interest payments nor the conversion discount are subject to withholding tax – particularly with foreign investors.
- In company acquisitions, spin-offs, or restructurings, careful planning is crucial to achieve tax-neutral or at least tax-optimal results.
- And those with international subsidiaries must document transfer prices in a way that withstands arm’s length scrutiny.
In short: Taxes are not a one-time annual event. They permeate all activities of a company – from wages to financing, from pension provisions to transactions.
Make or Buy? – Taxes as an Organizational Question
From an economic perspective, there are two ways to deliver services: A company can provide them internally through its own employees (vertical integration, “Make”) or purchase them externally (“Buy”). In between lie hybrid forms – collaborations where external partners are integrated so closely that they almost function like internal employees (see Transaction Cost Theory, Helmut Dietl in the Handwörterbuch der Betriebswirtschaft (HWB), 6th edition).
Whether an internal or external solution is worthwhile depends particularly on so-called transaction costs. These arise through information search, contract negotiations, control, and coordination. The more specialized, rare, and uncertain a service is, the higher these costs – and the more worthwhile internal provision becomes.
However, if uncertainties can be reduced and trust built, transaction costs decrease significantly. Then a long-term collaboration can offer the same advantages as an internal solution – with greater flexibility and lower fixed costs
BrinerTax – Your Tax Department on Demand
This is exactly where BrinerTax comes in. With over 15 years of experience in Swiss tax law, accounting, and corporate practice, I support companies and business owners in all central tax matters – strategically, reliably, and on equal footing.
Through the Client Portal, I offer a secure, encrypted platform for documents, projects, and deadlines. This creates a secure, trusting atmosphere where collaboration, communication, and data exchange are just as straightforward as with an internal employee – only with more expertise and less effort for you.
I think long-term. Trust and reliability are at the heart of every client relationship. Through my working approach, a well-coordinated, efficient collaboration emerges – without the constant realignment typical of traditional ad-hoc advisory engagements.
Tax Advisory with Structure – Not Just in Emergencies
With my three modular tax packages, you receive comprehensive, proactive support that goes far beyond “firefighting” for acute tax problems. I take responsibility for ensuring your tax matters are continuously under control – transparently, securely, and systematically.
The result: You focus on your core business while I ensure your taxes are in the best hands. My standard is clear – minimum taxes with maximum security.
Your Path to Predictable Tax Security
Predictable, secure, personal:
Choose the right package – Strategy, Compliance, or Head-of-Tax – incl. portal, deadline monitoring, and ruling option.
👉 To Offers & Packages
Or schedule a no-obligation introductory meeting:
Free of charge, 30 minutes, in Basel by phone or video conference
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I look forward to developing the optimal tax strategy together with you.
FAQ – Frequently Asked Questions About Working with BrinerTax
When your tax matters become more complex but don’t justify a full-time position. You benefit from senior expertise on demand, clear responsibilities, and scalable support – without the fixed costs of an internal tax department.
I support companies and business owners in all matters of corporate taxation and taxation of business owners. I have particular experience in corporate income tax, tax-neutral restructurings, benefits in kind and withholding tax, employee participation plans, financing (incl. convertible loans), international structures, and transfer pricing.
The risk can be significantly reduced through systematic safe-haven and arm’s length reviews, proper contract structuring, and internal guidelines. I support you in documenting market-rate terms, correctly determining interest and compensation, and securing critical cases through a tax ruling when necessary. This way, you not only avoid back-taxation but also create sustainable legal certainty for future audits.
After our no-obligation introductory meeting, we begin with a kick-off meeting where I get to know you, your company, and your tax processes. Together, we identify opportunities and risks and define a binding annual plan with clear milestones. I work closely with your existing advisors, lawyers, and fiduciaries to develop solutions that are technically coordinated and practical.
Data exchange takes place via the Client Portal (Tresorit) or Proton Drive – both end-to-end encrypted and FADP/GDPR-compliant. If you prefer to work with your own environment, I flexibly integrate into your solution – such as Teams or Google.
All client data is processed exclusively in Switzerland. End-to-end – your data remains in Switzerland. BrinerTax processes all client data with end-to-end encryption, FADP/GDPR-compliant, and without the use of US cloud services. For confidential communication, Signal is additionally available as a secure messenger – simple, direct, and protected.
About the Author
Adrian Briner
Certified Swiss Tax Expert / Certified Public Accountant (Switzerland)
Founder and Owner of Briner Tax Advisory AG
For over 15 years, Adrian Briner has supported business owners, CFOs, and SMEs with complex tax matters – from restructurings, financing, and employee participation plans to transfer pricing, international rulings, and ongoing tax strategy. He stands for practical, long-term advisory at eye level that combines legal certainty with entrepreneurial thinking.
BrinerTax processes all client data exclusively in Switzerland, with end-to-end encryption and FADP/GDPR-compliant.
Basel | Olten 🌐
www.brinertax.ch