Tax treatment of hidden reserves (change of status)

On May 19, 2019, the Swiss people approved the Federal Law on Tax Reform and AHV Financing (TRAF) with 66.38 % votes in favor. Within the framework of TRAF , the change of status of status companies and the tax treatment of the hidden reserves thus disclosed play a central role. There are two possible methods for disclosing the hidden reserves - the step-up or the special rate solution.