IBEX SERVICES

The firm behind
this portal.

LumpSumTaxation.ch is published by IBEX SERVICES Ltd, a commercial fiduciary registered in Chiasso, Ticino. We advise private individuals, families and their advisers on Swiss tax matters, and this portal sets out one of them at length: taxation according to expenditure.

Who we are

A fiduciary practice,
not a referral service.

The work behind this portal is done in-house: eligibility, the choice of canton, the taxable base, the advance ruling obtained from the cantonal authority, and the annual obligations that follow it. We act for clients in every Swiss canton, and alongside the lawyers, bankers and family offices who bring them.

Chiasso is the registered seat and where the files are kept. The regime is federal in its outline and cantonal in almost everything that decides the number, so a practice that knew only one canton would be of limited use — which is why the canton pages on this site exist at all.

Mission

Our purpose is to make an unfamiliar procedure legible before anyone commits to it. Whether a person qualifies at all is a question of federal law and takes an afternoon. What a given canton will accept as the taxable base is worked out with that authority from the actual figures, and it is the part that decides whether a move is worth making.

The aim is an arrangement that is correct on the day it is signed and still correct five years later — not the lowest figure a spreadsheet can be made to produce.

Values

How we work.

Expertise: Fiduciaries and tax advisers with years of practice in Swiss federal and cantonal tax law, and in the cantonal determination of the expenditure base that this regime actually turns on.
Confidentiality: We treat every mandate discreetly. We are bound by the mandatary's duty of loyalty and diligence (art. 398 al. 2 CO), by the mandate contract and by the Federal Act on Data Protection. A fiduciary is not, however, subject to the professional secrecy of art. 321 SCC, which covers lawyers, notaries, doctors and the clergy — a distinction worth knowing before you decide what to put in writing.
One case at a time: No standard template and no automatic answer. Eligibility, the canton, the base and the ruling are worked out on the specific situation, because the regime gives a materially different answer for almost every one.
Transparency: Quotes given before the work starts, and fees proportionate to its real complexity. No hidden costs, and no figure published on this site that we have not read in the statute it comes from.

Leadership

The people who
answer for the work.

Three officers of the company, with the qualifications each of them holds set out beside their name. Two are entered in the Canton Ticino register of fiduciaries, which is what allows the company to carry on the regulated activity at all — see below.

Chair of the Board of Directors and Founder

Oliver Camponovo

oliver.camponovo@ibex.services
LinkedIn

An economics degree from Basel, and international experience in wealth management and fiduciary advisory.

Oliver Camponovo founded the firm and sets its direction. He leads the mandates where an international relocation has to be reconciled with a Swiss tax position, and where the question is not only what the regime allows but what the family it applies to actually needs.

Credentials: lic. rer. pol. (Master in Economics), University of Basel; CIIA® — Certified International Investment Analyst

Member of the Board of Directors

Cristina Benedetti

cristina.benedetti@ibex.services

Specialist in finance and accounting, and a commercial fiduciary entered in the Canton Ticino register.

Cristina Benedetti has long experience in accounting and fiduciary work in Canton Ticino. Her technical judgement is what the handling of a mandate rests on, for private individuals and companies alike.

Credentials: Federal Diploma of Higher Education in Finance and Accounting; Authorised commercial fiduciary, Canton Ticino register

Chief Executive Officer

Cristina Cardoni

cristina.cardoni@ibex.services

Leading the firm's operations, combining a Bocconi MBA with fiduciary practice in Ticino.

As chief executive, Cristina Cardoni coordinates the firm's operational and strategic activity. A Bocconi MBA and authorisation as a commercial fiduciary in Ticino let her carry complex structures from the first eligibility question through to the ruling and the years that follow it.

Credentials: MBA, Università Bocconi; Authorised commercial fiduciary, Canton Ticino register

Scope of practice

What we do, and what we do not.

We act as a fiduciary. We do not provide asset management or investment advice, and where a matter calls for an activity that requires a different authorisation we bring in licensed specialists rather than stretching our own. This portal is information about a regime; it is not a tax ruling, and no figure on it binds any cantonal authority.

In Ticino the authorisation to practise as a fiduciary is personal and never corporate: art. 3 of the cantonal Act on the fiduciary professions (LFid, RL 953.100) grants it to natural persons. Under art. 6 a company may carry on the regulated activity where at least one authorised fiduciary works within it with management responsibility. IBEX SERVICES operates through two members of its management entered in the cantonal register of fiduciaries.

Registered office: IBEX SERVICES Ltd
Via Serafino Balestra 6, CH-6830 Chiasso
UID: CHE-114.803.997
Legal form: Company limited by shares (SA/AG)

Considering Switzerland under the expenditure-based regime?

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The firm behind this portal.

A fiduciary practice, not a referral service.