03/2023
FTA announces imputed interest rate on security equity 2023
Tabea Lorenz
On January 4, 2023, the FTA announced that the imputed interest rate on the security equity pursuant to the first sentence of Article 25abis(4) of the Tax Act, which is equal to the yield on 10-year federal bonds on the last trading day of the calendar year preceding the beginning of the tax period, is 1.565% for the 2023 tax year.
Further information is available here.
First publication:
FTA announces imputed interest rate on security equity 2023
www.taxlawblog.ch
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