Tax issues with regard to reorganizations under the merger law

Journal
Amonn, T.
Switzerland
European Taxation 2004 (Volume 44), No. 6
FormatPDF
EUR
40
| USD
45 (VAT excl.)

On 3 October 2003 the Swiss Federal Parliament enacted a new law on mergers, divisions, transformations and asset transfers. This article provides an overview of the new tax consequences of reorganizations in Switzerland, including cross-border aspects.