Tax treatment of hidden reserves (change of status)

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.

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