Switzerland Tax Agency Issues Circular on Taxation of Restructuring Companies

The Swiss Federal Tax Administration Feb. 1 issued Circular No. 1-005a-DVS-2022-d, on the taxation of restructuring companies. Topics covered include: 1) tax obligations related to VAT, withholding taxes, and stamp duties; 2) rules on the transfer of business assets; 3) rules on the exchange of participation rights; 4) provisions on mergers and company conversions; 5) rules on transfers between domestic group companies; and 6) the procurement of replacement investments. [Switzerland, Federal Tax Administration, 02/01/22]

Reference:
View Circular No. 1-005a-DVS-2022-d. View Index.