Since 1 January 2021 three significant changes have been in effect in relation to the practice regarding the Swiss tax treatment of employee benefit plans. The Swiss Federal Tax Administration stipulated this practice update in its circular letter No. 37 on employee benefit plans.
In the absence of a fair market value, the corporate valuation must be carried out using a suitable and recognised method and the (tax-relevant) fair market value can be determined in the same way as for wealth tax purposes
Your limit of 1 article in 30 days is up. Please login for full access or subscribe.
Corporate users - click here for simple access (no password needed).
For more information, please contact [email protected]
