Mergers and Acquisitions in Switzerland

National and Transnational

Mergers and Acquisitions in Switzerland
Mergers and Acquisitions in Switzerland surveys in detail the tax laws affecting corporate reorganizations in Switzerland and illustrates systematically the taxation of the most important reorganization transactions.

Why this book?

Transnational and national mergers, acquisitions, spin-offs and other forms of corporate reorganizations are vital parts of doing business successfully. In all transactions of these types, no matter how simple or complex they may be, it is essential for all aspects of taxation to be fully considered. Tax has become so important that the entire group structure may be organized in such a manner as to produce the most tax-efficient result. Indeed, tax harmonization and corporate tax reform in Switzerland went a long way toward simplification of corporate reorganizations, but there are still many significant pitfalls about which the practitioner must be aware.

Mergers and Acquisitions in Switzerland surveys in detail the tax laws affecting corporate reorganizations in Switzerland and illustrates systematically the taxation of the most important reorganization transactions. The first part of the volume is a guide to the economic, tax and legal environments in Switzerland, whereas the second part serves experienced tax practitioners as a pointer to the most significant tax impacts of corporate reorganizations.

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Author(s)

Richard J. Wuermli is a Certified Swiss Tax Expert and Managing Partner of TAX EXPERT International AG in Zurich. He is a recognized speaker and has addressed various international and national tax conferences. He is the author of numerous articles on Swiss and international taxation, and has contributed to the loose-leaf binder on Mergers and Acquisitions published by IBFD.

Mergers and Acquisitions in Switzerland National and Transnational
Chapter I: Political and Economic Background
Chapter II: Incentives and Financing
Chapter III: Forms of Business Enterprises
Chapter IV: Swiss Law
Chapter V: International Law
Chapter VI: Employment Law
Chapter VII: Overview of the Swiss Tax System
Chapter VIII: Direct Taxes
Chapter IX: Indirect Taxes
Chapter X: Tax Harmonization
Chapter XI: International Aspects
Chapter XII: Further Regulations
Chapter XIII: Civil Law
Chapter XIV: Tax Consequences of Corporate Reorganizations
Chapter XV: Tax Consequences of a Fusion
Chapter XVI: Tax Consequences of a Transformation
Chapter XVII: Tax Consequences of a Division
Chapter XVIII: Transfer or Sale of Qualifying Participations
Chapter XIX: Acquisitions (Sales) of Single Assets
Appendices: Overview of the Taxes Raised in Switzerland on the Federal, Cantonal and Communal Level
Decree of the Federal Council
Circular Letter
Direct Federal Tax Law (German: Bundesgesetz über die Direkte Bundessteuer vom 14. Dezember 1990, sr 642.11)
Federal Tax Harmonization Law (German: Bundesgesetz über die Harmonisierung der Direkten Steuern der Kantone und Gemeinden vom 14. Dezember 1990, sr 642.14)
Circular Letter No. 6 Forfaitary Tax Credit Ordinance, Issued and Modified on 9 March 2001 (German: Kreisschreiben Nr. 6: Verordnung über die Pauschale Steueranrechnung, Änderung vom 9. märz 2001)
Forfaitary Tax Credit Ordinance, Issued and Modified on 9 March 2001 (German: Verordnung über die Pauschale Steueranrechnung, Änderung vom 9. März 2001)
Forfaitary Tax Credit Ordinance 1 of the Federal Department of Finance, Issued and Modified on 23 March 2001 (German: Verordnung 1 des EFD über die Pauschale Steueranrechnung, Änderung vom 23. März 2001)
Circular Letter No. 9 Issued on 9 July 1998, on the Reform of the Corporate Taxation of 1997 (German: Kreisschreiben Nr. 9 vom 9. juli 1998, Auswirkungen des Bundesgesetzes über die Reform der Unternehmensbesteuerung 1997 auf die Steuerermässigung auf Beteiligungserträgen von Kapitalgesellschaften und Genossenschaften)
Circular Letter No. 10 Issued on 10 July 1998, on the Transfer of Participations to Foreign Companies (German: Kreisschreiben Nr. 10 vom 10. Juli 1998, Übertagung von Beteiligungen auf Ausländische Konzerngesellschaften)
Circular Letter No. 5 Issued on 30 April 1997, on the Taxation of Employee Share and Option Plans (German: Kreisschreiben Nr. 5 vom 30. April 1997, Besteuerung von Mitarbeiteraktien und Mitarbeiteroptionen)
List of Abbreviations
Bibliography