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Articles contributed by Wenger & Vieli
Swiss Capital Contribution Principle
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.
KAPITALEINLAGEPRINZIP – ES BESTEHT HANDLUNGSBEDARF
Erfüllt das neue Kreisschreiben zum Kapitaleinlageprinzip den Willen des Gesetzgebers? Der 1. Teil des Beitrags ist im ST 2010/10 erschienen. Der vorliegende 2. Teil widmet sich einzelnen Spezialthemen wie Sanierung, Rückkauf eigener Beteiligungsrechte, Umstrukturierungen und Auslandsgesellschaften sowie der Frage der Verbindlichkeit von Kreisschreiben.
KAPITALEINLAGEPRINZIP – ES BESTEHT HANDLUNGSBEDARF
Ausgewählte Fragestellungen zum Entwurf des Kreisschreibens (1. Teil)
Private Equity Placements: Part II
Comparing the Laws in Switzerland, the European Union, the United Kingdom and the United States: Part II
Private Equity Placements: Part I
Comparing the Laws in Switzerland, the European Union, the United Kingdom and the United States: Part I