Processing...
Continue shopping Go to cart

Switzerland - Swiss Individual Shareholder Relief Rules Found Incompatible with the Swiss Federal Constitution

Country:
Switzerland
Author:
M.R. Jung
Issue:
European Taxation, 2010 (Volume 50), No 4
Published:
11 March 2010
On 25 September 2009, the Federal Tribunal delivered important judgments concerning cantonal shareholder relief rules. It, inter alia, rejected the scheduler approach to federal and cantonal direct taxes; specific cantonal requirements, such as in regard to the domestic seat and minimum fair market value; as well as the cantonal shareholder relief rules for net worth tax purposes, based on the equal treatment principle in Arts. 8 and 127 of the Federal Constitution. This note discusses the judgments and their implications.
 
Order Article