Workshop by Thomas Jaussi on the occasion of the ISIS) seminar on October 21, 2024 entitled "Focus on procedural law"
Note: This language version is an automatically generated translation. The text may therefore contain linguistic and terminological errors.
view in original language (German)Finanz GmbH, Switzerland, has had the following balance sheet since 2016 (figures in CHF):
The companies of the Muster Group are held by Mr. Muster through Muster Holding AG. Mr. Muster and all Muster Group companies are domiciled or headquartered in the same canton. Muster Management AG provides Mr. Muster with personnel and services for his personal needs. The cantonal tax administration audits the tax periods n, n+1, and n+2 of Muster Management AG, particularly the cost allocations to Mr. Muster, and finds everything to be in order. Consequently, no adjustments are made for these three tax periods, neither for Muster Management AG nor for Mr. Muster.
The FTA, VAT Division, conducts an audit of Muster Management AG for the years n, n+1, n+2, n+3, and n+4.
It assesses monetary benefits of CHF 50,000 per year on the service allocations from Muster Management AG to Mr. Muster.
Given the low tax rate, no objection is raised.
Immediately thereafter, a letter arrives from the FTA, DVS Division:
Zuschnell AG is owned by Mr. Muster. On June 30, 20XX, it resolves to pay a dividend, although the general meeting did not set a due date. On July 10, 20XX, an extraordinary general meeting is held, which revokes the dividend—which had not yet been distributed.
