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Swiss Capital Contribution Principle

January 2011 - Tax & Private Client. Legal Developments by Wenger & Vieli.

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As per 1 January 2011 a new regulation in the Swiss tax law concerning the tax treatment of the repayment of capital contributions enters into force. According to the new rules the repayment of capital contributions is exempt from Swiss income tax (if the shares are owned as private means) and Swiss withholding tax.

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