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25
.
09
.
2024
09/2024

FTA - Notification withholding tax: Declaration of reserves from capital contributions

Natalya Ezzaini

Natalja Ezzaini
Natalja EzzainiNatalja Ezzaini
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On September 18, 2024, the FTA clarified the administrative practice in accordance with item 9 of circular no. 29c on the capital contribution principle dated December 23, 2023 regarding the declaration of reserves from capital contributions.

On September 18, 2024, the FTA clarified the administrative practice in accordance with item 9 of circular no. 29c on the capital contribution principle dated December 23, 2023 regarding the declaration of reserves from capital contributions.

The communication is available here.

First publication:
www.taxlawblog.ch

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