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Individuals

Income tax-free repayment of a hidden capital contribution to the shareholder

Zitiervorschlag:
Julia von Ah
,
Branko Balaban
,
,
,
Einkommenssteuerfreie Rückzahlung einer verdeckten Kapitaleinlage an den Aktionär
,
in zsis)
2
/
2023
,
A
5
,
N
 [...]
(abrufbar unter: publ.zsis.ch/A
5
-
2023
)
Erstpublikation:
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<div id="ftn1"> <p><sup><a title="" href="applewebdata://839AF41A-2C04-4C72-99F5-FD1F66F71389#_ftnref1" name="_ftn1">01</a></sup>&nbsp;S. dazu auch nachfolgend.</p> </div> <div id="ftn2"> <p><a title="" href="applewebdata://839AF41A-2C04-4C72-99F5-FD1F66F71389#_ftnref2" name="_ftn2"><sup>02</sup></a>&nbsp;Art. 662a Abs. 2 Ziff. 1 i.V.m. Art. 663a Abs. 3 OR I.d.F. bis zum 31. Dezember 2012, danach <a href="https://www.fedlex.admin.ch/eli/cc/27/317_321_377/de#art_958_c" target="_blank" rel="noopener">Art. 958c Abs. 1 Ziff. 2</a> i.V.m. <a href="https://www.fedlex.admin.ch/eli/cc/27/317_321_377/de#art_959" target="_blank" rel="noopener">Art. 959 Abs. 5</a> und <a href="https://www.fedlex.admin.ch/eli/cc/27/317_321_377/de#art_960" target="_blank" rel="noopener">Art. 960e Abs. 1 OR</a>, <a href="https://www.bger.ch/ext/eurospider/live/de/php/aza/http/index.php?lang=de&amp;type=highlight_simple_query&amp;page=1&amp;from_date=&amp;to_date=&amp;sort=relevance&amp;insertion_date=&amp;top_subcollection_aza=all&amp;query_words=9C_678%2F2021&amp;rank=1&amp;azaclir=aza&amp;highlight_docid=aza%3A%2F%2F17-03-2023-9C_678-2021&amp;number_of_ranks=18" target="_blank" rel="noopener">Urteil des Bundesgerichts 9C_678/2021 vom 17. M&auml;rz 2023</a>&nbsp;(zit. BGer 9C_678/2021) E. 3.5.</p> </div> <div id="ftn3"> <p><sup><a title="" href="applewebdata://839AF41A-2C04-4C72-99F5-FD1F66F71389#_ftnref3" name="_ftn3">03</a></sup>&nbsp;<a href="https://entscheide.weblaw.ch/cache.php?link=23.02.2023_9c_677-2021&amp;num_thes=all&amp;sel_sort=alpha" target="_blank" rel="noopener">Urteil des Bundesgerichts 9C_677/2021 vom 23. Februar 2023</a>&nbsp;(zit. BGer 9C_677/2021) E. 3.3.</p> </div> <div id="ftn4"> <p><sup><a title="" href="applewebdata://839AF41A-2C04-4C72-99F5-FD1F66F71389#_ftnref4" name="_ftn4">04</a></sup>&nbsp;S. dazu Ziff. 1 in fine.</p> </div> <div id="ftn5"> <p><sup><a title="" href="applewebdata://839AF41A-2C04-4C72-99F5-FD1F66F71389#_ftnref5" name="_ftn5">05</a></sup> <a href="https://www.bger.ch/ext/eurospider/live/de/php/aza/http/index.php?lang=de&amp;type=highlight_simple_query&amp;page=1&amp;from_date=&amp;to_date=&amp;sort=relevance&amp;insertion_date=&amp;top_subcollection_aza=all&amp;query_words=9C_678%2F2021&amp;rank=1&amp;azaclir=aza&amp;highlight_docid=aza%3A%2F%2F17-03-2023-9C_678-2021&amp;number_of_ranks=18" target="_blank" rel="noopener">BGer 9C_678/2021</a>&nbsp;E. 5.3 m.w.Hw. auf fr&uuml;here Urteile, insb. <a href="https://www.bger.ch/ext/eurospider/live/de/php/aza/http/index.php?lang=de&amp;type=highlight_simple_query&amp;page=1&amp;from_date=&amp;to_date=&amp;sort=relevance&amp;insertion_date=&amp;top_subcollection_aza=all&amp;query_words=2C_630%2F2021&amp;rank=1&amp;azaclir=aza&amp;highlight_docid=aza%3A%2F%2F17-05-2022-2C_630-2021&amp;number_of_ranks=57" target="_blank" rel="noopener">Urteil des Bundesgerichts 2C_630/2021 vom 17. Mai 2022</a>&nbsp;(zit. BGer 2C_630/2021) E. 2.2.1.</p> </div> <div id="ftn6"> <p><sup><a title="" href="applewebdata://839AF41A-2C04-4C72-99F5-FD1F66F71389#_ftnref6" name="_ftn6">06</a></sup>&nbsp;<a href="https://www.bger.ch/ext/eurospider/live/de/php/aza/http/index.php?lang=de&amp;type=highlight_simple_query&amp;page=1&amp;from_date=&amp;to_date=&amp;sort=relevance&amp;insertion_date=&amp;top_subcollection_aza=all&amp;query_words=9C_678%2F2021&amp;rank=1&amp;azaclir=aza&amp;highlight_docid=aza%3A%2F%2F17-03-2023-9C_678-2021&amp;number_of_ranks=18" target="_blank" rel="noopener">BGer 9C_678/2021</a>&nbsp;E. 5.3 m.V. auf <a href="https://www.bger.ch/ext/eurospider/live/de/php/aza/http/index.php?lang=de&amp;type=highlight_simple_query&amp;page=1&amp;from_date=&amp;to_date=&amp;sort=relevance&amp;insertion_date=&amp;top_subcollection_aza=all&amp;query_words=2C_630%2F2021&amp;rank=1&amp;azaclir=aza&amp;highlight_docid=aza%3A%2F%2F17-05-2022-2C_630-2021&amp;number_of_ranks=57" target="_blank" rel="noopener">BGer 2C_630/2021</a> E. 2.2.2.</p> </div> <div id="ftn7"> <p><sup><a title="" href="applewebdata://839AF41A-2C04-4C72-99F5-FD1F66F71389#_ftnref7" name="_ftn7">07</a></sup>&nbsp;<a href="https://entscheide.weblaw.ch/cache.php?link=23.02.2023_9c_677-2021&amp;num_thes=all&amp;sel_sort=alpha" target="_blank" rel="noopener">BGer 9C_677/2021</a> E. 4.1 auch zum Folgenden.</p> </div> <div id="ftn8"> <p><sup><a title="" href="applewebdata://839AF41A-2C04-4C72-99F5-FD1F66F71389#_ftnref8" name="_ftn8">08</a></sup>&nbsp;<a href="https://www.bger.ch/ext/eurospider/live/de/php/aza/http/index.php?lang=de&amp;type=highlight_simple_query&amp;page=1&amp;from_date=&amp;to_date=&amp;sort=relevance&amp;insertion_date=&amp;top_subcollection_aza=all&amp;query_words=9C_678%2F2021&amp;rank=1&amp;azaclir=aza&amp;highlight_docid=aza%3A%2F%2F17-03-2023-9C_678-2021&amp;number_of_ranks=18" target="_blank" rel="noopener">BGer 9C_678/2021</a>&nbsp;E. 4.1.</p> </div> <div id="ftn9"> <p><sup><a title="" href="applewebdata://839AF41A-2C04-4C72-99F5-FD1F66F71389#_ftnref9" name="_ftn9">09</a></sup>&nbsp;<a href="https://entscheide.weblaw.ch/cache.php?link=23.02.2023_9c_677-2021&amp;num_thes=all&amp;sel_sort=alpha" target="_blank" rel="noopener">BGer 9C_677/2021</a> E. 4.2.</p> </div> <div id="ftn10"> <p><sup><a title="" href="applewebdata://839AF41A-2C04-4C72-99F5-FD1F66F71389#_ftnref10" name="_ftn10">10</a></sup>&nbsp;<a href="https://www.estv.admin.ch/dam/estv/de/dokumente/dbst/kreisschreiben/2004/1-029b-dvs-2019.pdf.download.pdf/ESTV-Kreisschreiben-029b-DVS-2019-d.pdf" target="_blank" rel="noopener">KS EStV Nr. 29b vom 23.12.2019</a>, Ziff. 2.1 und 3.2; <a href="https://www.estv.admin.ch/dam/estv/de/dokumente/dbst/kreisschreiben/2004/1-029a-DVS-2015.pdf.download.pdf/ESTV-Kreisschreiben-029a-DVS-2015-d.pdf" target="_blank" rel="noopener">KS EStV Nr. 29a vom 9.9.2015</a>, Ziff. 2.1 und 3.2, <a href="https://www.estv.admin.ch/dam/estv/de/dokumente/dbst/kreisschreiben/2004/1-029-DV-2010.pdf.download.pdf/ESTV-Kreisschreiben-029-DV-2010-d.pdf" target="_blank" rel="noopener">KS EStV Nr. 29 vom 9.12.2010</a>, Ziff. 2.1 und 3.2.</p> </div> <div id="ftn11"> <p><sup><a title="" href="applewebdata://839AF41A-2C04-4C72-99F5-FD1F66F71389#_ftnref11" name="_ftn11">11</a></sup>&nbsp;<a href="https://www.bger.ch/ext/eurospider/live/de/php/aza/http/index.php?highlight_docid=aza%3A%2F%2F17-07-2017-2C_69-2017&amp;lang=de&amp;type=show_document&amp;zoom=YES&amp;" target="_blank" rel="noopener">Urteil des Bundesgerichts 2C_69/2017 vom 17. Juli 2017</a>&nbsp;(zit. BGer 2C_69/2017) E. 5.4.</p> </div> <div id="ftn12"> <p><sup><a title="" href="applewebdata://839AF41A-2C04-4C72-99F5-FD1F66F71389#_ftnref12" name="_ftn12">12</a></sup>&nbsp;<a href="https://www.bger.ch/ext/eurospider/live/de/php/aza/http/index.php?highlight_docid=aza%3A%2F%2F17-07-2017-2C_69-2017&amp;lang=de&amp;type=show_document&amp;zoom=YES&amp;" target="_blank" rel="noopener">BGer 2C_69/2027</a> E. 5.3.</p> </div> <div id="ftn13"> <p><sup><a title="" href="applewebdata://839AF41A-2C04-4C72-99F5-FD1F66F71389#_ftnref13" name="_ftn13">13</a></sup>&nbsp;<a href="https://www.bger.ch/ext/eurospider/live/de/php/aza/http/index.php?lang=de&amp;type=highlight_simple_query&amp;page=1&amp;from_date=&amp;to_date=&amp;sort=relevance&amp;insertion_date=&amp;top_subcollection_aza=all&amp;query_words=9C_678%2F2021&amp;rank=1&amp;azaclir=aza&amp;highlight_docid=aza%3A%2F%2F17-03-2023-9C_678-2021&amp;number_of_ranks=18" target="_blank" rel="noopener">BGer 9C_678/2021</a> E. 5.2.3.</p> </div> <div id="ftn14"> <p><sup><a title="" href="applewebdata://839AF41A-2C04-4C72-99F5-FD1F66F71389#_ftnref14" name="_ftn14">14</a></sup>&nbsp;Im f&uuml;nften Teil: Verfahrensrecht, dritter Titel: Veranlagung im ordentlichen Verfahren, 2. Kapitel: Verfahrenspflichten.</p> </div> <div id="ftn15"> <p><sup><a title="" href="applewebdata://839AF41A-2C04-4C72-99F5-FD1F66F71389#_ftnref15" name="_ftn15">15</a></sup>&nbsp;<a href="https://www.bger.ch/ext/eurospider/live/de/php/aza/http/index.php?lang=de&amp;type=highlight_simple_query&amp;page=1&amp;from_date=&amp;to_date=&amp;sort=relevance&amp;insertion_date=&amp;top_subcollection_aza=all&amp;query_words=9C_678%2F2021&amp;rank=1&amp;azaclir=aza&amp;highlight_docid=aza%3A%2F%2F17-03-2023-9C_678-2021&amp;number_of_ranks=18" target="_blank" rel="noopener">BGer 9C_678/2021</a> E. 5.2.4.&nbsp;&nbsp;&nbsp;&nbsp;</p> </div> <div id="ftn16"> <p><sup><a title="" href="applewebdata://839AF41A-2C04-4C72-99F5-FD1F66F71389#_ftnref16" name="_ftn16">16</a></sup>&nbsp;<a href="https://www.bger.ch/ext/eurospider/live/de/php/aza/http/index.php?lang=de&amp;type=highlight_simple_query&amp;page=1&amp;from_date=&amp;to_date=&amp;sort=relevance&amp;insertion_date=&amp;top_subcollection_aza=all&amp;query_words=9C_678%2F2021&amp;rank=1&amp;azaclir=aza&amp;highlight_docid=aza%3A%2F%2F17-03-2023-9C_678-2021&amp;number_of_ranks=18" target="_blank" rel="noopener">BGer 9C_678/2021</a> E. 5.2.5 mit w.Hw.</p> </div> <div id="ftn17"> <p><sup><a title="" href="applewebdata://839AF41A-2C04-4C72-99F5-FD1F66F71389#_ftnref17" name="_ftn17">17</a></sup>&nbsp;Vom 23.12.2022.</p> </div> <div id="ftn18"> <p><sup><a title="" href="applewebdata://839AF41A-2C04-4C72-99F5-FD1F66F71389#_ftnref18" name="_ftn18">18</a></sup>&nbsp;<a href="https://www.bger.ch/ext/eurospider/live/de/php/aza/http/index.php?lang=de&amp;type=highlight_simple_query&amp;page=1&amp;from_date=&amp;to_date=&amp;sort=relevance&amp;insertion_date=&amp;top_subcollection_aza=all&amp;query_words=9C_678%2F2021&amp;rank=1&amp;azaclir=aza&amp;highlight_docid=aza%3A%2F%2F17-03-2023-9C_678-2021&amp;number_of_ranks=18" target="_blank" rel="noopener">BGer 9C_678/2021</a> E. 5.2.3 in fine.</p> </div> <div id="ftn19"> <p><sup><a title="" href="applewebdata://839AF41A-2C04-4C72-99F5-FD1F66F71389#_ftnref19" name="_ftn19">19</a></sup>&nbsp;<a href="https://www.bger.ch/ext/eurospider/live/de/php/aza/http/index.php?lang=de&amp;type=highlight_simple_query&amp;page=1&amp;from_date=&amp;to_date=&amp;sort=relevance&amp;insertion_date=&amp;top_subcollection_aza=all&amp;query_words=9C_678%2F2021&amp;rank=1&amp;azaclir=aza&amp;highlight_docid=aza%3A%2F%2F17-03-2023-9C_678-2021&amp;number_of_ranks=18" target="_blank" rel="noopener">BGer 9C_678/2021</a> E. 5.3.</p> </div> <div id="ftn20"> <p><sup><a title="" href="applewebdata://839AF41A-2C04-4C72-99F5-FD1F66F71389#_ftnref20" name="_ftn20">20</a></sup>&nbsp;<a href="https://www.bger.ch/ext/eurospider/live/de/php/aza/http/index.php?lang=de&amp;type=highlight_simple_query&amp;page=1&amp;from_date=&amp;to_date=&amp;sort=relevance&amp;insertion_date=&amp;top_subcollection_aza=all&amp;query_words=9C_678%2F2021&amp;rank=1&amp;azaclir=aza&amp;highlight_docid=aza%3A%2F%2F17-03-2023-9C_678-2021&amp;number_of_ranks=18" target="_blank" rel="noopener">BGer 9C_678/2021</a> E. 5.3 auch zum Folgenden.</p> </div> <div id="ftn21"> <p><sup><a title="" href="applewebdata://839AF41A-2C04-4C72-99F5-FD1F66F71389#_ftnref21" name="_ftn21">21</a></sup>&nbsp;<a href="https://www.bger.ch/ext/eurospider/live/fr/php/aza/http/index.php?highlight_docid=aza%3A%2F%2F21-11-2017-2C_123-2016&amp;lang=fr&amp;type=show_document&amp;zoom=YES&amp;" target="_blank" rel="noopener">Urteil des Bundesgerichts 2C_123/2016 vom 21. November 2017</a> E. 4.2.3.</p> </div> <div id="ftn22"> <p><sup><a title="" href="applewebdata://839AF41A-2C04-4C72-99F5-FD1F66F71389#_ftnref22" name="_ftn22">22</a></sup>&nbsp;<a href="https://www.bger.ch/ext/eurospider/live/de/php/aza/http/index.php?highlight_docid=aza%3A%2F%2F14-11-2019-2C_119-2018&amp;lang=de&amp;type=show_document&amp;zoom=YES&amp;" target="_blank" rel="noopener">Urteil des Bundesgerichts 2C_119/2018 vom 14. November 2019</a> E. 4.1</p> </div> <div id="ftn23"> <p><sup><a title="" href="applewebdata://839AF41A-2C04-4C72-99F5-FD1F66F71389#_ftnref23" name="_ftn23">23</a></sup>&nbsp;Altorfer J./Greter M., in: Zweifel M./Beusch M./Bauer-Balmelli M. (Hrsg.), Bundesgesetz &uuml;ber die Verrechnungssteuer, 2. Aufl., Basel 2012, Art. 5 N 154.</p> </div> <div id="ftn24"> <p><sup><a title="" href="applewebdata://839AF41A-2C04-4C72-99F5-FD1F66F71389#_ftnref24" name="_ftn24">24</a></sup>&nbsp;<a href="https://www.bger.ch/ext/eurospider/live/de/php/aza/http/index.php?lang=de&amp;type=highlight_simple_query&amp;page=1&amp;from_date=&amp;to_date=&amp;sort=relevance&amp;insertion_date=&amp;top_subcollection_aza=all&amp;query_words=9C_678%2F2021&amp;rank=1&amp;azaclir=aza&amp;highlight_docid=aza%3A%2F%2F17-03-2023-9C_678-2021&amp;number_of_ranks=18" target="_blank" rel="noopener">BGer 9C_678/2021</a> E. 5.4.</p> </div> <div id="ftn25"> <p><sup><a title="" href="applewebdata://839AF41A-2C04-4C72-99F5-FD1F66F71389#_ftnref25" name="_ftn25">25</a></sup>&nbsp;Vom 31.1.2020.</p> </div> <div id="ftn26"> <p><sup><a title="" href="applewebdata://839AF41A-2C04-4C72-99F5-FD1F66F71389#_ftnref26" name="_ftn26">26</a></sup>&nbsp;<a href="https://www.bger.ch/ext/eurospider/live/de/php/aza/http/index.php?lang=de&amp;type=highlight_simple_query&amp;page=1&amp;from_date=&amp;to_date=&amp;sort=relevance&amp;insertion_date=&amp;top_subcollection_aza=all&amp;query_words=9C_678%2F2021&amp;rank=1&amp;azaclir=aza&amp;highlight_docid=aza%3A%2F%2F17-03-2023-9C_678-2021&amp;number_of_ranks=18" target="_blank" rel="noopener">BGer 9C_678/2021</a> E. 6.</p> </div> <div id="ftn27"> <p><sup><a title="" href="applewebdata://839AF41A-2C04-4C72-99F5-FD1F66F71389#_ftnref27" name="_ftn27">27</a></sup>&nbsp;Liegt der Verkehrswert bei R&uuml;ck&uuml;bertragung &uuml;ber dem Verkehrswert bei Einbringung, stellt die Differenz eine Gewinnaussch&uuml;ttung dar.&nbsp;</p> </div> <div id="ftn28"> <p><sup><a title="" href="applewebdata://839AF41A-2C04-4C72-99F5-FD1F66F71389#_ftnref28" name="_ftn28">28</a></sup>&nbsp;Urteil des Bundesgerichts ASA 1972/73, 49 vom 11. Juni 1971 E. 3; Praxis der R&uuml;ck&uuml;bertragung-in-specie best&auml;tigt in: Urteil des Bundesgerichts ASA 1974/75, 337 vom 25. Februar 1972.</p> </div> <div id="ftn29"> <p><sup><a title="" href="applewebdata://839AF41A-2C04-4C72-99F5-FD1F66F71389#_ftnref29" name="_ftn29">29</a></sup>&nbsp;Wird die verdeckte Kapitaleinlage vor Abschluss des ersten Kalenderjahrs r&uuml;ck&uuml;bertragen, muss der Nachweis der Einbringung durch den Aktion&auml;r in die r&uuml;ck&uuml;bertragende Kapitalgesellschaft reichen.</p> </div>
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