01/2024
FTA - Imputed interest rate on the security equity
Peter von Burg
The imputed interest rate on the security equity corresponds to the yield on ten-year federal bonds on the last trading day of the calendar year preceding the beginning of the tax period in accordance with Article 25abis paragraph 4 first sentence StHG.
The imputed interest rate on the security equity corresponds to the yield on ten-year federal bonds on the last trading day of the calendar year preceding the beginning of the tax period in accordance with Article 25abis paragraph 4 first sentence StHG.
The imputed interest rate for tax year 2024 is 0.656 % and can be found here.
First publication:
www.taxlawblog.ch
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