Treuhänder FA
Treuhänder/in FA (Switzerland)
TaxationEnglish
Exam overviewPractice session
A Swiss fiduciary assists a sole proprietorship (Einzelunternehmen) in converting into a joint-stock company (Aktiengesellschaft / AG) under the Swiss Merger Act (Art. 53ff FusG / Umwandlung). What are the mandatory tax conditions for this transformation to take place tax-neutrally (steuerneutrale Umwandlung) under Art. 19 DBG?
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