Die steuerrechtliche Behandlung der Marke im Konzern (einschliesslich Steuerplanung)

Published: 10 May 1995

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Swiss Federal Supreme Court clarifies requirements for recognition of capital contribution reserves

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Group companies as intermediaries for Swiss transfer stamp tax purposes: important clarifications of the Swiss Federal Tax Administration

Group companies as intermediaries for Swiss transfer stamp tax purposes:…

Recent clarifications from the Swiss Federal Tax Administration (SFTA) provide much-needed guidance on when holding companies and management companies qualify as securities dealers under Swiss transfer stamp tax law. The changes make it easier for Swiss headquartered group of companies to purchase shareholdings without attracting Swiss transfer stamp tax, thereby increasing Switzerland's appeal as a holding company jurisdiction.