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- W2254697190 abstract "When restructuring companies taxes can be very high and in certain cases even prevent companies from following through with the restructuring. This obstacle to the “free” alteration of legal forms risks that inefficient corporate structures are maintained to avoid these taxes. The federal government imposes income and profit taxes on capital gains derived from property in a business’s assets. Accordingly, taxes and duties with no connection to the transfer of property, especially special capital taxes such as property taxes and the minimal tax on property, are not taken into account at allThe jurisdiction of the Swiss Federal Court allows all cantons ample scope when imposing such duties and does not provide the people burdened by theses taxes with enough protection. Further, with regard to the restructuring of a company the Federal Department of Justice as well as the Swiss Federal Court believe that cantonal taxes do not affect the federal institution of mergers unduly. On the contrary, the prevailing doctrine seems to agree that applying property transfer taxes for land register duties is inappropriate. Most cantons approve of this opinion too. Thus, an intervention in the cantonal fiscal sovereignty could be legitimate based on the civil law competence of the government and a suitable change of the Swiss Mergers Act would definitely be appropriate." @default.
- W2254697190 created "2016-06-24" @default.
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- W2254697190 date "2003-01-01" @default.
- W2254697190 modified "2023-09-28" @default.
- W2254697190 title "Requirement of Tax Harmonization for the Transfer of Property in the Swiss Mergers Act" @default.
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