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Legal Developments worldwide

CAPITAL CONTRIBUTION PRINCIPLE JANUARY 2011

May 2011 - Tax & Private Client. Legal Developments by Froriep Renggli.

More articles by this firm.

HOW TO TAKE BEST ADVANTAGE OF THIS NEW TAX PRIVILEGE?

The new legislation applies to any shareholders’ contributions
made since 1 January 1997 and is applicable on
all three federal levels. This reform represents a substantial
change in Swiss tax law and is one of the key
elements in the Swiss Corporate Tax Reform II.

 

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