Tax
Financial restructuring: Claiming the CHF 10m Swiss stamp tax exemption threshold
The Swiss federal supreme court has ruled that taxpayers must decide whether they wish to claim the CHF 10m Swiss stamp tax exemption threshold or creation of qualified capital contribution reserves. The CHF 10m Swiss stamp tax exemption can only be claimed, if contributions/financial restructuring income are offset against losses that must be proven by a timely booking entry.
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2 min read
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04 Mar 2024