Current problems of taxation of stock corporations and shareholders (2026)
- Entreprises
- Individuals
The tax treatment of employee shares, the application of minimum taxation (Pillar II) and the valuation of securities and participations in the balance sheet raise complex demarcation issues in practice - particularly in the light of recent Federal Supreme Court rulings. Based on practical case studies, Oliver Jäggi and Remo Küttel show how treasury shares are to be treated for profit tax purposes when sold to employees, which Swiss group company is considered a business unit subject to supplementary tax and under which conditions value fluctuation reserves and value adjustments on participations are recognized for tax purposes. It also deals with the calculation of property gains tax in the case of hidden capital contributions among majority shareholders. The solutions provide you with the necessary tools to implement current developments in profit tax, Pillar II and real estate gains tax in practice.
