01/2022
FTA announces imputed interest rate on security equity 2022
Natalya Ezzaini
On 6 January 2022, the FTA announced that the imputed interest rate on the security capital pursuant to Art. 25abis para. 4 sentence 1 StHG, which corresponds to the yield on 10-year federal bonds on the last trading day of the calendar year preceding the start of the tax period, will continue to be 0% for the 2022 tax year due to the negative yield.
Further information is available here.
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FTA announces imputed interest rate on security equity 2022
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